Spruce Company uses a job costing system. Spruce Company's schedule of cost of goods manufactured showed the following amounts for the month ended August 331. Cost of goods manufactured $124,800 Cost of direct materials used 42.100 Cost of direct labor ($38 per hour) 77,900 Work in process inventory, August 1 14.900 Allocated manufacturing overhead costs for August amount to $44,700. What is the amount of work in process inventory (before any adjustment for overallocated or underallocated manufacturing overhead) on August 31? O A. $29,800 OB. $139,700 O C. $54,800 OD. $164,700