Garst Manufacturing is working on two jobs. Cost is accumulated under a job-order costing system, and overhead is applied on the basis of direct labor hours. The company estimated that overhead would be $78,000 and 10,000 direct labor hours would be worked. Both projects were started and completed in the current accounting period. The following transactions were completed during the period: (a) Used $11,400 of direct material on Project I and $8,200 of direct material on Project II. (b) Labor costs for the two jobs amounted to the following: Project I, $31,000 (2,700 hours); Project II, $51,000 (7,400 hours). (c) Project II was sold during the period for $134,000. The ending balance in Work in Process was: