a) Total manufacturing costs for the year amounted to 5,000,000

b) Cost of Goods manufactured were 4,850,000

c) Applied manufacturing overhead was 30% of total manufacturing costs

d) Manufacturing overhead was applied to production at a rate of 80% of direct labor costs

e) Work in process inventory on January 1 was 75% of work in process inventory on December 31

Compute for the balance of work in process at the end of the year.