Cowabungie Incorporated builds custom-made bungie cords for dairy cattle whose production is dropping due to barn boredom syndrome. As each product must be made to the specifications of the user it will serve, the company uses a job order costing system. During June it started three cords and there was no beginning Work-In-Process inventory. Factory overhead is applied at the rate of 50% of direct labor cost. Cord 1 and Cord 2 were completed during June. Cord 3 was not done at the end of June. Cords 1, 2, and 3 had the direct materials costs of $100, $150, and $200 respectively. Cords 1, 2, and 3 had direct labor costs of $60, $100, and $100 respectively. What is Cowabungies ending June Work-In-Process Inventory amount?