Here are selected data for Creek Corporation: Cost of materials purchases on account $ 68 comma 400 Cost of materials requisitioned (includes $ 4 comma 500 of indirect) $ 51 comma 200 Direct labor costs incurred $ 77 comma 200 Manufacturing overhead costs incurred, including indirect materials $ 97 comma 700 Cost of goods manufactured $ 223 comma 000 Cost of goods sold $ 151 comma 100 Beginning raw materials inventory $ 14 comma 500 Beginning work in process inventory $ 30 comma 300 Beginning finished goods inventory $ 33 comma 600 Predetermined manufacturing overhead rate (as % of direct labor cost) 120% What is the balance in work in process inventory at the end of the year?