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Exia Company uses a job order costing system and the following information is available from its records. The company has three jobs in process: \#6, \#9, and \#13. Direct material was requisitioned as follows for each job respectively: 30 percent, 25 percent, and 25 percent; the balance of the requisitions was considered indirect. Direct labor hours per job are 2,500;3,100; and 4,200; respectively. Indirect labor is $33,000. Other actual overhead costs totaled $36,000. If Job \#13 is completed and transferred, what is the balance of Work in Process at the end of the period? a. $99,020 b. $96,700 c. $139,540 d. $170,720