Here are selected data for Creek Corporation: Cost of materials purchases on account $ 68 comma 500 Cost of materials requisitioned (includes $ 4 comma 500 of indirect) $ 51 comma 100 Direct labor costs incurred $ 77 comma 000 Manufacturing overhead costs incurred, including indirect materials $ 98 comma 300 Cost of goods manufactured $ 223 comma 300 Cost of goods sold $ 151 comma 300 Beginning raw materials inventory $ 14 comma 500 Beginning work in process inventory $ 30 comma 400 Beginning finished goods inventory $ 33 comma 200 Predetermined manufacturing overhead rate (as % of direct labor cost) 120% What is the balance in work in process inventory at the end of the year? A. $ 51 comma 700