Wavy Company had a beginning work in process inventory balance of $33,000. During the year, $55,500 of direct materials was placed into production. Direct labor was S63,800, and indirect labor was $19,800. Manufacturing overhead is allocated at 130% of direct labor costs. Actual manufacturing overhead was $86,600, and Jobs costing $225,600 were completed during the year. What is the ending work in process inventory balance? OA. $82,940 O B. $13,300 C. $9,640 O D. $179,740