Cake Co. uses job order costing and begins the period with no finished goods inventory, but with a beginning workinprocess (WIP) of these jobs:

Job #15 = $42,000

Job #16 = $33,000

Job #17 = $12,000

Total WIP = $87,000

During the period, a new job is started (Job #18) and these costs are incurred:

-Direct materials: $100,000 (20% each for Jobs #15, #16, #17 and 40% for Job #18)

-Direct labor: 5,000 hours at $15 per hour (hours for Jobs #15, #16, #17, and #18 are 1,500, 1,500, 1,200, and 800, respectively)

-Factory overhead (using a predetermined rate where total overhead for the year is estimated to be $200,000 and total direct labor (cost driver) is 50,000 hours).

Jobs #15 and #16 are completed and sold during the period. What is ending WIP inventory for Cake Co.?