Question 7 (4 points Pod Company developed the following data for the current year: Beginning work in process inventory $ 68,000 Direct materials used 104,000 Actual overhead 88,000 Overhead applied 92,000 Cost of goods manufactured 450,000 Total manufacturing costs 428,000 How much is Pod Company's ending work in process inventory for the year? a) $42,000 Ob) $186,000 c) $46,000 d) $242,000