Here are selected data for Sally DayCorporation:

Beginning raw materials inventory	$37,000	Beginning work in process inventory	61,500
Beginning finished goods inventory	56,300	Cost of materials purchased	151,000
Cost of direct materials requisitioned	91,300	Direct labor incurred	125,000
Actual manufacturing overhead	160,000	Cost of goods manufactured	287,000
Cost of goods sold	265,000	Manufacturing overhead rate(% of directlabor)	125%

What is the ending work in process inventorybalance?

A.

$151,500

B.

$207,450

C.

$211,200

D.

$147,050