Here are selected data for Creek Corporation: Cost of materials purchases on account $68,700 Cost of materials requisitioned (includes $4600 of $51,000 indirect) Direct labor costs incurred $77,900 Manufacturing overhead costs incurred, including $98,200 indirect materials Cost of goods manufactured $223,100 Cost of goods sold $151,000 Beginning raw materials inventory $15,300 Beginning work in process inventory $30,600 Beginning finished goods inventory $33,200 Predetermined manufacturing overhead rate (as % 130% of direct labor cost) What is the balance in work in process inventory at the end of the year? $24,000 $50,900 $26,130 $33,070