Here are selected data for Saddle 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) $68,300 $51,000 $77,700 $98,400 $224,000 $151,700 $15,200 $29,700 $33,200 110% What is the balance in work in process inventory at the end of the year