Zinger Corporation Had the Following Information Available for March of the Current

Zinger Corporation had the following information available for March of the current year: $\begin{array}{ll}\text { Work-in-Process Inventory, March 1 } & \$ 20,000 \\\text { Materials placed into production, March } & \$ 27,500 \\\text { Direct labour, March } & \$ 37,500\end{array}$ The manufacturing overhead rate is 150% of direct labour costs. Job cost sheets had the following balances: Job Z1 $32,500
Job Z2 $55,000
Job Z3 $35,000
Job Z4 $18,750
Jobs Z3 and Z4 were not completed at the end of March. What is the balance in Work-in-Process Inventory for Zinger at the end of March?

A) $53,750
B) $56,250
C) $85,000
D) $87,500