-The following events took place at a manufactoring co for the current year:

-Purchesed $154,000 in direct materials

-Incurred labor costs: direct $87,000 & indirect $32,500

-Other Manufactor overhead $143,000 excluding indirect labor.

-Transferred 70% of materials to manufactor assembly line

-Completed 75% of Work-in-Process during the year

-Sold 68% of the completed goods

-There were no beginning inventories.

What is the value of the ending Work-in-Process Inventory? Please show calculation.

A. 87,000

B. 92,575

C.107,800

D.48,700