Test. MUS: Mastering Product Costs (Exam 1) Here are selected data for Propel Corporation: Beginning raw materials inventory $37,000 Beginning work in process inventory $62,000 Beginning finished goods inventory $56,300 Cost of materials purchased $151,000 Cost of direct materials requisitioned $92,300 Direct labor incurred $125, 100 Actual manufacturing overhead $160,000 Cost of goods manufactured $287,900 Cost of goods sold $265,000 Predetermined Manufacturing overhead 130% rate (% of direct labor) What is the ending work in process inventory balance? OA. $195,770 O B. $154,130 O C. $220,600 O D. $224,460