Addison Company Uses a Job Costing System - Actual Manufacturing Overhead Costs for August Amount to $42,000

Addison Company uses a job costing system.Addison Company's schedule of cost of goods manufactured showed the following amounts for the month ended August 31. $$\begin{array} { | l | r | } \hline \text { Cost of goods manufactured } & \$ 101,000 \\\hline \text { Cost of direct materials used } & 38,000 \\\hline \text { Cost of direct labor (\$25 per hour) } & 80,000 \\\hline \text { Work in process inventory, August 1 } & 12,000 \\\hline\end{array}$$
- Actual manufacturing overhead costs for August amount to $42,000.
What is the amount of work in process inventory (before any adjustment for overallocated or underallocated manufacturing overhead) on August 31?

A) $ 71,000
B) $ 30,000
C) $113,000
D) $160,000