Hardigree Corporation uses a job-order costing system. The following data relate to the just completed month's operations.

Beginning balance in Work in Process $ 36,000
(1) Raw materials purchased on account $207,000
(2) Direct materials requisitioned for use in production $161,000
(3) Indirect materials requisitioned for use in production $ 42,000
(4) Direct labor wages incurred $ 87,000
(5) Indirect labor wages incurred $101,000
(6) Depreciation recorded on factory equipment $ 42,000
(7) Additional manufacturing overhead costs incurred $ 57,000
(8) Manufacturing overhead costs applied to jobs $219,000
(9) Cost of jobs completed and transferred from Work in Process to Finished Goods $403,000
The ending balance in the Work in Process account is closest to:
a. $110,000
b. $120,000
c. $100,000
d. $90,000