On January 1, Jackson, Inc.'s Work minus in minus Process Inventory account showed a balance of $66,700. During the year, materials requisitioned for use in production amounted to $70,700, of which $67,600 represented direct materials. Factory wages for the period were $208,000 of which $186,200 were for direct labor. Manufacturing overhead is allocated on the basis of 60% of direct labor cost. Actual overhead was $116,160. Jobs costing $353,190 were completed during the year. The December 31 balance in Work minus in minus Process Inventory is ________. A. $432,220 B. $66,700 C. $79,030 D. $320,500