Maple Company uses a job costing system. Maple Company's schedule of cost of goods manufactured showed the following amounts for the month ended August 31. Cost of direct materials used $42.800 Cost of goods manufactured 124.400 Cost of direct labor ($25 per hour) 75,000 Work in process inventory, August 1 14.700 Allocated manufacturing overhead costs for August amount to $50,300 What is the amount of work in process inventory (before any adjustment for overallocated or underallocated manufacturing overhead) on August 31? O A. 139,100 OB. $58,400 O C. 168,100 OD. 35,600