24 200 points value 2.00 points MC Qu. 85 The Fabricating Department started.. The Fabricating Department started the current month with a beginning Work in Process inventory of $11,600. During the month, it was assigned the following costs: direct materials, $77600; direct labor, $25,600, and factory overhead, 80% of direct labor cost. Also, inventory with a cost of $117,000 was transferred out of the department to the next phase in the process. The ending belance of the Work in Process Inventory account for the Fabricating Department is: O $114,800 O $98,944 O $18.280 O $215,944 O $73.880 References Multiple Choice MC Qu. 85 The Fabricating Department