Warwick Company has the following transactions for the month of September Purchased materials on account for $220,384. Materials requisitioned for $91,562. Direct labor for the month was incurred (but not yet paid) of $69,000. Actual overhead for the month was $41,000. It has not been paid yet. (Charge to various payables.) Overhead is applied to production at the rate of 65% of direct labor. Jobs totaling $42,500 were transferred from Work-in-Process to Finished Goods. Jobs costing $23,000 were sold. Balances at the beginning of the month were: Materials 22,760 Work-in-Process Finished Goods 10,040 What is the ending balance in Work-in-Process? O $162.912 O $113,083 O $166414 O $123,870