If the cost of the beginning work in process inventory is $60,000, the cost of goods manufactured is $890,000, the direct materials cost is $330,000, the direct labor cost is $210,000, and the overhead cost is $315,000, calculate the ending work in process inventory.
a. $350,000
b. $35,000
c. $355,000
d. $45,000
e. $25,000