The Fabricating Department started the current month with a beginning Work in Process inventory of $11,300. During the month, it was assigned the following costs: direct materials, $77,300; direct labor, $25,300; and factory overhead, 60% of direct labor cost. Also, inventory with a cost of $115,500 was transferred out of the department to the next phase in the process. The ending balance of the Work in Process Inventory account for the Fabricating Department is: Multiple Choice

$70,668.

$67,380.

$186,168.

$13,580.

$113,900.