Maple Company Uses a Job Costing System

Multiple Choice

Maple Company uses a job costing system. Maple Company's schedule of cost of goods manufactured showed the following amounts for the month ended August 31. Allocated manufacturing overhead costs for August amount to $50,100.
What is the amount of work in process inventory (before any adjustment for overallocated or underallocated manufacturing overhead) on August 31?

A) $59,400
B) 169,500
C) 35,500
D) 139,300