Crockett Company had a beginning work in process inventory balance of $33157. During the year, $77,000 of direct materials were placed into production. Direct labor was $60152, and indirect labor was $19,500. Manufacturing overhead is allocated at 130% of direct labor costs. Actual manufacturing overhead was $86,500, and jobs costing $225768 were completed during the year. What is the ending work in process inventory balance?

Explain if you can?