If the cost of the beginning work in process inventory is $85,100, costs of goods manufactured is $965,000, direct materials cost is $345,000, direct labor cost is $225,000, and overhead cost is $330,000, calculate the ending work in process inventory.

Multiple Choice

• $65,000.

• $150,100.

• $324,900.

• $20,100.

• $395,000.