Here are selected data for Tyler Corporation:Cost of materials purchases on account

$68,000

Cost of materials requisitioned (includes $4,500 of indirect)

51,000

Direct labor costs incurred

77,000Manufacturing overhead costs incurred, including indirect materials 97,500Cost of goods manufactured

223,000

Cost of goods sold

151,000

Beginning raw materials inventory

14,500

Beginning work in process inventory

29,700

Beginning finished goods inventory

32,800Predetermined manufacturing overhead rate (as % of direct labor cost) 130% What is the balance in work in process inventory at the end of the year?A) $27,700 B) $23,800 C) $30,300 D) $49,200