Greer Company Developed the Following Data for the Current Year

Greer Company developed the following data for the current year: $\begin{array}{lr}\text { Beginning work in process inventory } & \$ 136,000 \\\text { Direct materials used } & 208,000 \\\text { Actual overhead } & 176,000 \\\text { Overhead applied } & 184,000 \\\text { Cost of goods manufactured } & 900,000 \\\text { Total manufacturing costs } & 856,000\end{array}$ How much is Greer Company's ending work in process inventory for the year?

A) $92,000
B) $484,000
C) $84,000
D) $372,000