Hardigree Corporation uses a job$-$order costing system. The following data relate to the just completed month's operations.

Beginning balance in Work in Process

$(1)$ Raw materials purchased on account

$(2)$Direct materials requisitioned for use in production

$(3)$ Indirect materials requisitioned for use in production

$(4)$ Direct labor wages incurred

$(5)$ Indirect labor wages incurred

$(6)$Depreciation recorded on factory equipment

$(7)$ Additional manufacturing overhead costs incurred

$(8)$ Manufacturing overhead costs applied to jobs

$(9)$ Cost of jobs completed and transferred from Work in

Process to Finished Goods

$$36,000$

$$207,000$

$$161,000$

$$42,000$

$$87,000$

$$101,000$

$$42,000$

$$57,000$

$$219,000$

$$403,000$

The ending balance in the Work in Process account is closest to: