Here are selected data for King Friday Corporation: Beginning raw materials inventory Beginning finished goods inventory Cost of direct materials requisitioned Actual manufacturing overhead Cost of goods sold $37,000 $56,300 $92,100 $160,000 $265,000 Beginning work in process inventory Cost of materials purchased Direct labor incurred Cost of goods manufactured Predetermined Manufacturing overhead rate (% of direct labor) $61,700 $151,000 $126,000 $287,500 130% What is the ending work in process inventory balance? O A. $220,100 O B. $227,800 O C. $193,100 OD. $156, 100