Calfee Corporation is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year Beginning inventories: Raw materials Work in process Estimated total manufacturing overhead at the beginning of the year Estimated direct labor-hours at the beginning of the year $ 40, een $ 19, eee $595, eee 35,80 direct labor-hours Results of operations: Raw materials purchased on account Raw materials (all direct) requisitioned for use in production Direct labor cost Actual direct labor-hours Manufacturing overhead: Indirect labor cost other manufacturing overhead costs incurred Cost of goods manufactured $ 423,00 $ 420,000 $ 641, eee 33,000 direct labor-hours $ 143,000 $ 531,000 $1,441,000 The ending balance in the Work in Process inventory account is