Calfee Corporation Is a Manufacturer That Uses Job-Order Costing Results of Operations:
the Ending Balance in the Work

Calfee Corporation is a manufacturer that uses job-order costing.The company has supplied the following data for the just completed year:
$\begin{array}{ll}\text { Beginning inventories: }\\\text { Raw materials. }&\$40,000\\\text { Work in process }&\$19,000\\\text { Estimated total manufacturing overhead at the beginning of the year }&\$595,000\\\text { Estimated direct labor-hours at the beginning of the year }&35,000 \text { direct labor-hour }\end{array}$
Results of operations:
The ending balance in the Work in Process inventory account is:

A) $200,000
B) $162,000
C) $220,000
D) $181,000