Redbird Company Reports the Following Data for 2009 Manufacturing Overhead Is 75% of the Cost of Direct Labor

Redbird Company reports the following data for 2009:
$$\begin{array} { | l | r | } \hline \text { Cost of goods manufactured } & \$ 69,500 \\\hline \text { Direct materials used } & 27,000 \\\hline \text { Direct labor incurred } & 25,000 \\\hline \text { Work in process inventory, Jan. 1, 2009 } & 11,000 \\\hline\end{array}$$ Manufacturing overhead is 75% of the cost of direct labor. What is work in process inventory on Dec. 31, 2009?

A) $13,500
B) $10,200
C) $12,250
D) $22,500