Direct materials purchased on account $ 157 comma 000$157,000 Direct materials requisitioned 89 comma 00089,000 Direct labor cost incurred 129 comma 000129,000 Factory overhead incurred 142 comma 000142,000 Cost of goods completed 299 comma 000299,000 Cost of goods sold 247 comma 000247,000 Beginning direct materials inventory 31 comma 00031,000 Beginning WIP inventory 60 comma 00060,000 Beginning finished goods inventory 56 comma 00056,000 Overhead application rate, as a percent of directminuslabor costs 140140 percent The ending balance of workminusinminusprocess inventory is ________. A. $ 458 comma 600$458,600 B. $ 159 comma 600$159,600 C. $ 129 comma 000$129,000 D. $ 428 comma 000$428,000