At the beginning of 2015, Swift Inc. Work-in-Process inventory account had a balance of $121,000. During 2015, $280, 000 of direct materials were used is production, and $70, 000 of direct labor costs were incurred. Manufacturing overhead amounted to $819,000. The cost of goods manufacturing was $72,000. What is the balance in the Work - in-Process Inventory account on December 31, 2015? $1, 139,000 $588,000 $672,000 $1,344,000