Question 14 2.5 points Saved Calfee Corporation is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year: Beginning inventories Raw materials Work in process Estimated total manufacturing overhead at the beginning of the year Estimated direct labor hours at the beginning of the year 40,000 19,000 595,000 35,000direct labor-hours Results of operations Raw materials purchased on account Raw materials (all direct) requisitioned for use in production Direct labor cost Actual direct labor- hours Manufacturing overhead Indirect labor cost Other manufacturing overhead costs incurred Cost of goods manufactured 423,000 420,000 641,000 33,000direct labor-hours 143,000 531,000 1,441,000 The ending balance in the Work in Process inventory account is O $162,000 O $181,000 O $200,000 O $220,000