Here Are Selected Data for Ansel Corporation - What Is the Ending Work in Process Inventory Balance

Here are selected data for Ansel Corporation: $\begin{array}{|l|r|l|r}\hline \text { Beginning raw materials inventory } & \$ 37,000 & \text { Beginning work in process inventory } & 61,500 \\\hline \text { Beginning finished goods inventory } & 57,500 & \text { Cost of materials purchased } & 151,000 \\\hline \text { Cost of direct materials requisitioned } & 91,300 & \text { Direct labor incurred } & 127,000 \\\hline \text { Actual manufacturing overhead } & 160,000 & \text { Cost of goods manufactured } & 293,000 \\\hline \text { Cost of goods sold } & 257,000 & \begin{array}{l}\text { Manufacturing overhead rate (\% of direct } \\\text { labor) }\end{array} & 120 \%\\\hline\end{array}$

- What is the ending work in process inventory balance?

A) $206,500
B) $198,900
C) $139,200
D) $146,800