Crockett Company had a beginning work in process inventory balance of $33,200. During the year, $57,000 of direct materials was placed into production. Direct labour was $61,500, and indirect labour was $19,500. Manufacturing overhead is allocated at 130% of direct labour 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?
◦ $79,950
◦ $13,200
◦ $171,800
◦ $6,650