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) $61,800 $151,000 $125,500 $287,600 120% What is the ending work in process inventory balance? A. $142,500 B. $206,900 C. $220,200 D. $200,900