Farber Corporation uses a job-order costing system. The information below is from the financial records of the company for last year:

Total manufacturing costs		$3,200,000
Cost of goods manufactured		$3,040,000
Predetermined overhead rate		80% of direct labor cost

Applied overhead was 30% of total manufacturing costs. The Work in Process inventory at January 1 was 75% of the Work in Process inventory at December 31. The Work in Process inventory at December 31 was: