Davy Company had a beginning work in process inventory balance of $32,000. During the year, $54.500 of direct materials was placed into production Direct labor was $63,400, and indirect labor was $19.500. Manufacturing overhead is allocated at 125% of direct labor costs. Actual manufacturing overhead was $86,500, and jobs costing $225,000 were completed during the year. What is the ending work in process inventory balance? Select one: O a. $172,400 b. $ 11,400 C $4,150 w d. 579,250 D earch 1 e