The Filtering Department Started the Current Month with Beginning Goods

The Filtering Department started the current month with beginning goods in process inventory of $55,000.During the month,it was assigned the following costs: direct materials,$77,000; direct labor,$44,000; and factory overhead,20% of direct material cost.Also,inventory with a cost of $66,000 was transferred out of the department to the next phase in the process.The ending balance of the Goods in Process Inventory account for the Filtering Department is:

A) $66,000
B) $110,000
C) $132,000
D) $125,400
E) $191,400