Gulick Company developed the following data for the current year:
beginning work in process inventory.........$120,000
direct materials used.........................72,000
actual overhead..............................144,000
overhead applied.............................108,000
cost of goods manufactured...................132,000
total manufacturing..........................360,000
Gulick Company's endung work in process inventory is?
A)$348,000
B)$240,000
C)$228,000
D)$108,000