During December, Western Solvent completed 40,000 units. At the end of December, there were 10,000 units in ending Work in Process that were 30 percent complete with respect to labor and overhead and 100 percent complete with respect to material. During the month of December, the company incurred $260,000 of material cost, $120,000 of labor cost, and $161,000 of manufacturing overhead. Costs per equivalent unit for material, labor, and manufacturing overhead equal $6, $3, and $4, respectively.

Required

Calculate the amount of material cost, labor cost, and overhead cost in beginning Work in Process inventory.