The Fabricating Department started the current month with a beginning Work in Process inventory of $10,600. During the month, it was assigned the following costs: direct materials, $76,600; direct labor, $24,600; and factory overhead, 50% of direct labor cost. Also, inventory with a cost of $112,000 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 is:

Multiple Choice