Here are selected data for Creek Corporation:

Cost of materials purchases on account	$68,700
Cost of materials requisitioned (includes $4500 of indirect)	$51,900
Direct labor costs incurred	$77,100
Manufacturing overhead costs incurred, including indirect materials	$98,200
Cost of goods manufactured	$223,900
Cost of goods sold	$151,700
Beginning raw materials inventory	$14,700
Beginning work in process inventory	$30,300
Beginning finished goods inventory	$33,300
Predetermined manufacturing overhead rate (as % of direct labor cost)	110%

What is the balance in work in process inventory at the end of the year?

A.

$15,710

B.

$24,300

C.

$43,390

D.

$51,400