Johnson Inc. began July with $249,000 of costs in Work in Process inventory and $362,000 of completed units in Finished goods inventory. During July, Johnson incurred $1,348,000 of production costs. Goods costing $1,460,000 were sent to finished goods during the month. Also, during July goods costing $1,520,000 were sold. What is the ending work in process inventory at the end of july?

a.250,000

b.189,000

c.137,000

d.302,000