Amoeba Manufacturing Company Provided the Following Information for the Year

Amoeba Manufacturing Company provided the following information for the year 2017:
$$\begin{array} { | l | l | } \hline \text { Purchases-raw materials } & \$ 89,000 \\\hline \text { Plant electricity, gas \& insurance } & 67,000 \\\hline \text { Indirect materials } & 11,050 \\\hline \text { Indirect labour } & 4900 \\\hline \text { Direct materials used in production } & 98,000 \\\hline \text { Direct labour } & 119,500 \\\hline \text { Depreciation on factory plant \& equipment } & 5000 \\\hline \text { Cost of goods manufactured } & 291,500 \\\hline\end{array}$$
The inventory account balances as of 1 January 2017 are given below.
$$\begin{array} { | l | l | } \hline \text { Raw materials inventory } & \$ 46,000 \\\hline \text { Work in process inventory } & 1300 \\\hline \text { Finished goods inventory } & 48,000 \\\hline\end{array}$$
What is the ending balance in the Work in process inventory account?

A) $15,250
B) $44,700
C) $1300
D) $48,000