3. The Work in Process Inventory account had a beginning balance of $4,200 on February 1. During February, the cost of direct

materials used was $29,000, and direct labor costs assigned to production totaled $3,000 Manufacturing overhead was assigned to

production amounted to $3,600. If the cost of finished goods manufactured was $37,700, compute the balance of the Work in Process

Inventory account at the end of February

a. 59,900.

b. $1.500.

c. $2,100.

d. $5,700