The Fabricating Department started the current month with a beginning Work in Process inventory of $11,900. During the month, it was assigned the following costs: direct materials, $77,900; direct labor, $25,900; and factory overhead, 60% of direct labor cost. Also, inventory with a cost of $118,500 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: Multiple Choice $70,140 $71,604. $115,700. $12,740 $190,104