Question Help At the beginning of the year, Swift, Inc.'s Work -in - Process Inventory account had a balance of $121,000. During the year, $250,000 of direct materials were used in production, and $73,000 of direct labor costs were incurred. Manufacturing overhead amounted to $836,000. The cost of goods manufactured was $672,000. What is the balance in the Work-in - Process Inventory account on December 312 O A. $1,150,000 B. $608,000 OC. $1,344,000 OD. $672,000