Here are selected data for CreekCorporation:

Cost of materials purchases on account $68,600

Cost of materials requisitioned(includes $4,600 ofindirect) $51,100

Direct labor costs incurred $78,000

Manufacturing overhead costsincurred, including indirect materials $98,300

Cost of goods manufactured $223,900

Cost of goods sold $151,300

Beginning raw materials inventory $15,300

Beginning work in process inventory $30,500

Beginning finished goods inventory $32,800

Predetermined manufacturing overhead rate(as % of direct laborcost) 110%

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

A.$23,600

B.$16,900

C.$50,800

D.$ 41 800

*show work and equations on how you got the answer)