The Fabricating Department started the current month with a beginning Work in Process inventory of $11.500. During the month, it was assigned the following costs: direct materials, $77,500 direct labor $25,500; and factory overhead. 70% of direct labor cost. Also, inventory with a cost of $116,500 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 $84,505 $201,096 $15,050 $114,500 $70.850