If the cost of the beginning work in process inventory is $60,400, costs of goods manufactured is $910,000, direct materials cost is $334,000, direct labor cost is $214,000, and overhead cost is $319,000, calculate the ending work in process inventory.

Multiple Choice

• $43,000.

• $17,400.

• $103,400.

• $316,600.

• $362,000.