The Fabricating Department started the current month with a beginning Work in Process inventory of $11,000. During the month, it was assigned the following costs: direct materials, $77,000; direct labor, $25,000; and factory overhead, 80% of direct labor cost. Also, inventory with a cost of $114,000 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 /5: Multiple Choice $97,600. $97,600. $19,000. $113,000. $211,600. $71,000