At OnyxIncorporated, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other detailsinclude:

WIP beginning(70% forconversion)

15,200 units

Units started

150,000 units

Units completed and transferred out

120,000 units

WIP ending(50% forconversion)

45,200 units

Beginning WIP direct materials

$52,500

Beginning WIP conversion costs

$25,200

Costs of materials added

$443,100

Costs of conversion added

$260,000

What is the total cost of units remaining in endingWIP?