For this questions, I know how to calculate the others, but I don't understand how to get the 'closing balance of WIP' , the answer is 52,150. Thank you very much.

Fine China manufactures and sells teapots. To June 29, Fine China used $114,000 worth of direct materials and incurred $337,800 for direct labour. During the year factory overhead costs incurred included indirect materials $60,000, indirect labour $302,000, depreciation of factory machinery $130,000 and other overheads of $348,000. On June 30 there was one batch still in work in process. Costs incurred on this batch up until JUN 29 were $12,200 for direct material and $7,500 for direct labour. Overhead incurred on June 30 included indirect labour $2,400 and indirect materials $1,100, other overheads of $4,800. Also on June 30 there were costs of incurred of $6,000 for direct material and $2,200 for direct laboun Total sales for the financial year ending June 30 were $3,500,000. Advertising costs for teapots amounted to $84,700 and administration expenses amounted to $248,000. Factory overhead is applied at a rate of 250% of direct labour cost. Finished goods were $120,000 at the start of the financial year and $95,000 at the end of the year. Work in process at the start of the nancial year was $86,150. Fine China usejob costing. Fine China adiusts overhead solelv in the income statement