During the month of May, Cooper Company recorded the following costs:

1. Direct Materials during the period totaled $39,834.
2. Direct Labor Hours during the period totaled 2,608 hours at a rate of $14.99 per direct labor hour.
3. Manufacturing Overhead was applied at a rate of $8.9 per direct labor hour.

If there was a beginning balance of $22,591 in the Work in Process (WIP) account on May 1st and a total balance of $96,611 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? Round your answer to two decimals if necessary.