The Fabricating Department started the current month with a beginning Work in Process Inventory of $11,000. During the month, it was assigned the following costs direct materials$77,000direct labor, $25,000and factory overhead, 80% of direct labor cost. Also, inventory with a cost of $114,000 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

a.) $ 113,000

b.) 97,600

c.) $211,600

d.) $ 71,000

e.) $ 19,000