How do you find the raw materials ???

Please help

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 Beginning work in process inventory Cost of materials purchased $61,600 $151,000 $125,000 $287,500 125% $91,800 Direct labor incurred $160,000 $265,000 Cost of goods manufactured Predetermined Manufacturing overhead rate (% of direct labor) What is the ending work in process inventory balance? O A. $220,300 OB, $147,150 O C. $211,600 O D. $201,950