Stutz, Inc. designs and builds basketball gymnasiums. Each gymnasium is custom$-$built to individual customers$$ specifications. Stutz uses job$-$order costing to keep track of its costs. In February it worked on three jobs. Data for these jobs are as follows:

$$

$$

Job $175$

Job $178$

Job $179$

Balance $2/1$

$$13,790$

$ $0$

$$0$

Direct Materials

$16,200$

$8,500$

$30,500$

Direct Labor Cost

$23,300$

$7,600$

$45,000$

Machine Hours

$400$hrs$.$

$300$hrs$.$

$2,000$hrs$.$

Overhead is applied to jobs at the rate of $$25$ per machine hour. By February $28,$ Job $178$ is the only one unfinished. The balance of Finished Goods on February $1$ is $$94,000($consisting of Job $177).$ Jobs $177$ and $179$ are sold during February. Stutz sells its product at cost plus $40\%.$

$$

Calculate the balance in Work$-$in$-$Process on February $28.$

Group of answer choices

$$23,600$

$$16,100$

$$212,390$

$$0$