Purchases Plant Utilities and Insurance Indirect Materials Used Indirect Labor Direct Materials Used in Production Darius Manufacturing, Inc. provided the following information for the year: Direct Materials $91,000 67,500 11,210 4,900 96,000 Direct Labor Depreciation on Factory Plant and Equipment Cost of Goods Manufactured 117,500 4,000 290,000 The inventory account balances as of January 1 are given below. Direct Materials $44,000 Work-in-Process Inventory 1,300 Finished Goods Inventory 48,500 What is the ending balance in the Work-in-Process Inventory account? OA. $48,500 B. $12,410 C. $42,700 OD. $1,300