Wavy Company had a beginning work in process inventory balance of $32,300. During the year, $55,100 of direct materials was placed into production. Direct labor was $63,500, and indirect labor was $20,200. Manufacturing overhead is allocated at 140 % balance? direct labor costs. Actual manufacturing overhead was S87,100, and jobs costing S225,900 were completed during the year. What is the ending work in process inventory O A. $184,700 O B. $88,900 O C. $13.900 O D. $12,100