During the month of May, Amarillo Products recorded the following costs: Direct Materials during the period totaled $39,342. Direct Labor Hours during the period totaled 2,634 hours at a rate of $14.98 per direct labor hour. Manufacturing Overhead was applied at a rate of $8.08 per direct labor hour. If there was a beginning balance of $20,754 in the Work in Process (WIP) account on May 1st and a total balance of $91,172 was transferred into Finished Goods Inventory (FGI) during the month of May, what is the ending balance in Work in Process (WIP) on May 31st?