Here are selected data for King Friday Corporation:

Beginning raw materials inventory	$37,000		Beginning work in process inventory	$61,600
Beginning finished goods inventory	$56,300		Cost of materials purchased	$151,000
Cost of direct materials requisitioned	$91,800		Direct labor incurred	$125,000
Actual manufacturing overhead	$160,000		Cost of goods manufactured	$287,500
Cost of goods sold	$265,000		Predetermined Manufacturing overhead rate (% of direct labor)	125%

What is the ending work in process inventory balance?

A.

$220,300

B.

$201,950

C.

$147,150

D.

$211,600