The Fabricating Department started the current month with a beginning Work in Process inventory of $10,100. During the month, it was assigned the following costs: direct materials, $76,100; direct labor, $24,100; and factory overhead, 60% of direct labor cost. Also, inventory with a cost of $109,500 was transferred out of the department to the next phase in the process. The ending balance of the Work in Process Inventory account for the Fabricating Department is: $15,260. $68,796. $110,300. $61,860. $178,296.