Curvy Company had a beginning work in process inventory balance of$32,000. During theyear, $54,800 of direct materials was placed into production. Direct labor was$63,400, and indirect labor was$20,100. Manufacturing overhead is allocated at140% of direct labor costs. Actual manufacturing overhead was$87,000, and jobs costing$225,300 were completed during the year. What is the ending work in process inventorybalance?