Frazier Company Had the Following Data Available: Directmaterialspurchased on Account $\quad\quad\$ 74,000$

Frazier Company had the following data available: Directmaterialspurchased on account $\quad\quad\$ 74,000$
Directmaterialsrequisitioned $\quad\quad\$ 41,000$
Direct- labor cost incurred $\quad\quad \$ 65,000$
$\begin{array}{ll}\text { Factoryoverhead incurred } & \$ 73,000 \\\text { Factoryoverhead applied } & \$ 81,250\end{array}$ Work in process is increased by:

A) $139,000
B) $179,000
C) $187,250
D) $334,250