Here Are Selected Data for Anthony Corporation What Is the Balance in Work in Process Inventory at Cost

Here are selected data for Anthony Corporation: $\begin{array}{|l|r|}\hline \text { Cost of materials purchases on account } & \$ 76,000 \\\hline \text { Cost of materials requisitioned (includes } \$ 3,000 \text { of indirect) } & 42,000 \\\hline \text { Direct labor costs incurred } & 82,000 \\\hline \text { Manufacturing overhead costs incurred, including indirect materials } & 97,500 \\\hline \text { Cost of goods manufactured } & 230,000 \\\hline \text { Cost of goods sold } & 151,000 \\\hline \text { Beginning raw materials inventory } & 14,500 \\\hline \text { Beginning work in process inventory } & 29,700 \\\hline \text { Beginning finished goods inventory } & 32,800 \\\hline \text { Predetermined manufacturing overhead rate (as \% of direct labor cost) } & 120 \% \\\hline\end{array}$
What is the balance in work in process inventory at the end of the year?

A) $18,200
B) $23,800
C) $19,100
D) $55,200