In a process system, direct labor and Manufacturing Overhead are normally Select one: a. incurred at the end of the process. b. incurred evenly throughout the process. c.incurred in full at the beginning of the process. * d. not recorded. Davy Company had a beginning work in process inventory balance of $32,000. During the year, $54,500 of direct materials was placed into production Direct labor was $63,400, and indirect labor was $19,500. Manufacturing overhead is allocated at 125% of direct labor costs. Actual manufacturing overhead was $86,500, and jobs costing $225,000 were completed during the year. What is the ending work in process inventory balance? Select one: a. $172,400 7 b. $11,400 x c. $4.150 d. $79,250 S FI