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 179 Job 175 Job 178 Balance 2/1 $13,790 $0 Direct Materials 16,200 8,500 30,500 Direct Labor Cost 23,300 7,600 45,000 400hrs 300hrs Machine Hours 2,000hrs. 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. a. $212,390 b. $16,100 c. $0 d. $23,600