16 Consider the following balances from a company's budget: (this data will be used in Q13 to Q19) Cost of goods manufactured Cost of goods sold expense - adjustment Direct manufacturing labor Finished Goods - Closing balance Finished Goods - Opening balance Gross Profit Manufacturing costs incurred Materials - Closing balance Materials - Used Operating income Period Costs Purchases Revenue 1,290 100 550 185 210 1,585 1,300 140 225 -100 1,685 165 3,000 400 300 Variable manufacturing overhead Work in Process - Opening balance What is the value of "Work in Process - Closing balance"? [enter answer as a number, do not enter "$" signs or comma's]