The Fabricating Department started the current month with a beginning Work in Process Inventory of $1100. During the month, It was assigned the following costs: direct materials, $77100; direct labor, $25,100; and factory overhead, 70% of direct labor cost. Also, inventory with a cost of $114,500 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: $113,300. $198 339 O $68970. O $16.370. O $83839