Jn January $1,$ Jackson, Inc.$\text{'}$s Work $-$ in $-$ Process Inventory account showed a balance of $$65,000.$ During the year, materials requisitioned for use in production amounted to $71,400,$ of which $$66,400$ represented direct materials. Factory wages for the period were $$209,000$ of which $$186,300$ were for direct labor. Manufacturing overhead is allocated on the basis of $60\%$ of direct labor cost. Actual overhead was $$116,080.$ Jobs costing $$353,300$ were completed during the year. The December $31$ balance in Work$-$in$-$Process nventory is

A$.$ $$317,700$

B$.$ $$76,180$

C$.$ $$65,000$

D$.$ $$429,480$

Time Remaining: $00$:$07$:$44$