Here are selected data for Groucho Corporation:

Beginning raw materials inventory	$37,000	Beginning work in process inventory	71,500
Beginning finished goods inventory	57,500	Cost of materials purchased	151,000
Cost of direct materials requisitioned	91,300	Direct labour incurred	127,000
Actual manufacturing overhead	160,000	Cost of goods manufactured	293,000
Cost of goods sold	257,000	Manufacturing overhead rate (% of direct labour)	120%

34) What is the ending work in process inventory balance at Groucho Corporation?

Question 4 options:

	$198,900
	$149,200
	$139,200
	$159,200