33) Here is some basic data for Company B: Cost of raw material purchased Cost of requisitioned direct materials Cost of requisitioned indirect materials Direct labor Manufacturing overhead incurred Cost of goods completed Cost of goods sold Beginning raw materials inventory Beginning WIP inventory Beginning finished goods invento Manufacturing overhead allocation rate (based on direct labor) $75,000 41,000 2,000P-ee 75,000 95,000 226,750 138,000 15,000 32,000| 31,0001 125% What is the balance in WIP inventory at the end of the year? Show all work. Use T-account (1