The following events took place at a manufacturing company for the current year: (1) Purchased $95,000 in direct materials (2) Incurred labor costs as follows: (a) direct, $56,000; (b) indirect, $13,600. (3) Other manufacturing overhead was $107,000, excluding indirect labor. (4) Transferred 80% of the materials to the manufacturing assembly line. (5) Completed 65% of the Work-in-Process during the year. (6) Sold 85% of the completed goods. (7) There were no beginning inventories. What is the value of the ending Work-in-Process Inventory? a. $13,261.50 b. $14,259.00 c. $88,410.00 d. $95,060.50