Wayne company uses a job costing system and applies overhead to jobs using a predetermined overhead rate based on direct labor-hours. The company had the following inventories at the beginning and end of March: March 1 March 31 $36,000 $30,000 Raw Materials Work in 18,000 12,000 Process Finished 54,000 72,000 Goods The following additional data pertain to operations during March: Raw materials purchased $84,000 Direct labor cost $60,000 Direct labor rate $7.50 per direct labor-hour Overhead rate $10.00 per direct labor-hour Reference: Ref. 3-1 During March total debits to Work in Process were: Select one: O a. $144,000. O b. $220,000. O c. $230,000. O d. $84,000