Moore Company $\$ 8.50$ Overhead Applied Bared on Direct Lab or Cost &Nbsp; &Nbsp;

Moore Company.
Moore Company uses a job-order costing system and the following information is available from its records.The company has three jobs in process: #6,#9,and #13.
Raw matenial used                                                            $120,000
Direct lab or per hour                                                        $\$ 8.50$
Overhead applied bared on direct lab or cost                     $120 \%$

Direct material was requisitioned as follows for each job respectively: 30 percent,25 percent,and 25 percent;the balance of the requisitions was considered indirect.Direct labor hours per job are 2,500;3,100;and 4,200;respectively.Indirect labor is $33,000.Other actual overhead costs totaled $36,000.
Refer to Moore Company.If Job #13 is completed and transferred,what is the balance in Work in Process Inventory at the end of the period if overhead is applied at the end of the period?

A) $ 96,700
B) $ 99,020
C) $139,540
D) $170,720