During December, Western Solvent completed 40,100 units. At the end of December, there were 11,100 units in ending Work in Process that were 40 percent complete with respect to labor and overhead and 100 percent complete with respect to material. During the month of December, the company incurred $256,500 of material cost, $101,700 of labor cost, and $120,400 of manufacturing overhead. Costs per equivalent unit for material, labor, and manufacturing overhead equal $6, $3, and $4 respectively. Calculate the amount of material cost, labor cost, and overhead cost in beginning Work in Process inventory.