Here are selected data for Creek Corporation: Cost of materials purchases on account Cost of materials requisitioned (includes $4,500 of indirect) Direct labor costs incurred Manufacturing overhead costs incurred, including indirect materials Cost of goods manufactured Cost of goods sold Beginning raw materials inventory Beginning work in process inventory Beginning finished goods inventory Predetermined manufacturing overhead rate (as % of direct labor cost) $68,600 $51,200 $77,100 $98,200 $224,000 $151,800 $14,900 $30,400 $33,600 140% O A. $21,360 OB. $51,500 O c. $38,140 OD. $24,600