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 Cost of goods manufactured Cost of direct labor ($25 per hour) Work in process inventory, August 1 $42,000 $124,000 $75,000 $14,500 Allocated manufacturing overhead costs for August amount to $50,000 What is the amount of work in process inventory (before any adjustment for overallocated or underallocated manufacturing overhead) on August 317 O A. $35,500 O B. $57,500 O C. $167,000 O D. $138,500