The Cutting department started the month with a beginning work in process inventory of \(\$ 20,000\). During the month, it was assigned the following costs: direct materials, \(\$ 152,000\); direct labor, \(\$ 45,000\); and overhead applied at the rate of \(40 \%\) of direct labor cost. Inventory with a cost of \(\$ 218,000\) was transferred to the next department. The ending balance of Work in Process Inventory Cutting is

a. \(\$ 330,000\).

b. \(\$ 17,000\).

c. \(\$ 220,000\).

d. \(\$ 112,000\).

e. \(\$ 118,000\).