Potts Company Uses a Job Costing System and Had the Following

Potts Company uses a job costing system and had the following data available for 2009.
$$\begin{array} { | l | r | } \hline \text { Materials purchased on account } & \$ 75,000 \\\hline \text { Materials requisitioned (includes } \$ 2,000 \text { of indirect materials) } & \$ 43,000 \\\hline \text { Direct labor incurred } & \$ 75,000 \\\hline \text { Manufacturing overhead incurred } & \$ 95,000 \\\hline \text { Cost of goods completed } & \$ 226,750 \\\hline \text { Cost of goods sold } & \$ 138,000 \\\hline \text { Beginning materials inventory } & \$ 15,000 \\\hline \text { Beginning work in process inventory } & \$ 32,000 \\\hline \text { Beginning finished goods inventory } & \$ 31,000 \\\hline \begin{array} { l } \text { Predetermined manufacturing overhead rate } \\\text { (As a percent of direct labor cost) }\end{array} & 125 \% \\\hline\end{array}$$ What is the balance in work in process inventory at December 31, 2009?

A) $15,000
B) $17,000
C) $16,500
D) $15,500