Geneva Company uses a job-order costing system. In its first year of operations, Geneva recorded the following journal entries under the job-order system:

DEBIT CREDIT

1. Raw materials 345 Accts payable 345

2. Accts payable 230 Cash 230

3. W-I-P 421 Wages payable 421

4. MOH 502 Accts payable 502

5. W-I-P 129 Raw materials 129

6. Finished goods 505 W-I-P 505

The entry to apply MOH has not been recorded yet. Once this entry has been recorded, what is the cost of work-in-process inventory at year-end (rounded to nearest dollar)? Assume that the POR is 118% of DL cost.