please show work as well

Curvy Company had a beginning work in process inventory balance of $32,100. During the year, $55,000 of direct materials was placed into production Direct labor was $63,700, and indirect labor was $20,400. Manufacturing overhead is allocated at 125% of direct labor costs. Actual manufacturing overhead was $87,300, and jobs costing $225,500 were completed during the year. What is the ending work in process inventory balance? O A. $4,925 B. $79,625 C. $12,600 D. $175,425