Bunnell corporation is a manufacturer that use on order costing on January 1, the company inventory balance were as fallows:

Raw materials $40000

Work in progress 18000

Finished good. 35000

The company applies overhead cost job on the basis of direct labor hours for the current year,the companies predetermine overhead $16.25 per direct labor hour was based on a cost formula that estimates $650000 of total manufacturing over head for an estimated activity level 40000 direct labor hours the following transactions were recorded for a year

a. Raw materials were purchased on account, $510,000 terials used in production, $480,000. All of of the raw materials were used as direct materials lowing costs were accrued for employee services: direct labor, $600,000; indirect labor, $150,000, selling and Raw ma c. The fol administrative salaries, $240,000. Incurred various selling and administrative expenses (e.g, advertising, sales travel costs, and finished goods warehousing), $367,000 e. Incurred various manufacturing overhead costs (e.g., depreciation, insurance, and utilities), $500,000. f. Manufacturing overhead cost was applied to production. The company actually worked 41,000 direct labor-hours on all jobs during the year g. Jobs costing $1,680,000 to manufacture according to their job cost sheets were completed during the year h. Jobs were sold on account to customers during the year for a total of $2,800,000. The jobs cost $1,690,000 to manufacture according to their job cost sheets 7 What is the ending balance in Work in Process? Answer is not complete. Beg. Bal. 8,000 600,000 582,000 End. Bal