The Fabricating Department started the current month with a beginning Work in Process inventory of $10,200. During the month, it was assigned the following costs: direct materials, $76,200; direct labor, $24,200; and factory overhead, 70% of direct labor cost. Also, inventory with a cost of $110,000 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:

• $192,138.

• $17,540.

• $110,600.

• $82,138.