Assume a company worked on four jobs during June: Jobs W$,$ X$,$ Y$,$ and Z$.$ At the end of June, the job cost sheets for these four jobs contained the following data:

Job W Job X Job Y Job Z

Beginning balance $ $80$ $ $120$ $ $50$ $ $40$

Charged to the jobs during June:

Direct materials $ $145$ $ $80$ $ $105$ $ $120$

Direct labor $ $90$ $ $50$ $ $70$ $ $100$

Manufacturing overhead applied $ $45$ $ $25$ $ $35$ $ $50$

Units completed $8010000$

Units sold during June $4010000$

Jobs W and X were completed during June. Jobs Y and Z were incomplete at the end of June. There was no finished goods inventory on June $1$ and the company$$s total manufacturing overhead always applied equals its total actual manufacturing overhead.

The work in process inventory balance at the end of June is closest to: