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 $92,200 $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) $61,500 $151,000 $125,100 $287,300 130% What is the ending work in process inventory balance? O A. $154,130 O B. $194,670 O C. $224,560 OD. $219,600