The Following Information Appears on the Statement of Cost of Goods

The following information appears on the Statement of Cost of Goods Manufactured for the Coleman Company at the end of the year.
$\begin{array}{lr}\text { Raw Materials Used } & \$ 50,000 \\\text { Manufacturing Overhead } & 60,000 \\\text { Total Manufacturing Costs } & 181,000 \\\text { Work in Process Inventory, January 1 } & 13,500 \\\text { Cost of Goods Manufactured } & 145,000\end{array}$
The balance in Work in Process Inventory at year-end is:

A) $10,000.
B) $22,500.
C) $49,500.
D) $26,000.