Fido Comoraton uses a job costing system. On January f, Fido Corporaton's work in process imventory acocunt had a balance of 575.800 . During the year, materials requiaitoned for use in production amounted to $120.100, of which $82,500 represented direct materiak. Factory wages for the period were $231,000, of which $219.600 wore for diect labor Marutacturng overhead it allocated on the basis of 85% of diect labor cos. Actial overhead cont toe the year was $125,500. lobe costing $323,300 were comploted during the yeer The December 31 wotk in process inventery balance is A. 5241.615 B. 1426.000 c. 5155200 . D. S17.6as