Southern Industries uses job order costing. The following information pertains to a recent month:

Job 1 Job 2 Job 3

Direct Materials Cost $50 $60 $30

Direct Labor Cost 20 30 10

Southern applies overhead at the rate of 200% of direct labor costs. By the end of the month, both Job 1 and Job 2 had been completed. Job 2 had been sold and Job 3 was still in process. Selling and administrative expenses incurred during the month were $25.

28. At month-end, what was the balance in work in process inventory?

a. $260

b. $140

c. $ 60

d. $ 40