he following events took place at a manufacturing company for the current year:

(1) Purchased $105,000 in direct materials. (2) Incurred labor costs as follows: (a) direct, $61,000 and (b) indirect, $15,600. (3) Other manufacturing overhead was $117,000, excluding indirect labor. (4) Transferred 75% of the materials to the manufacturing assembly line. (5) Completed 60% of the Work-in-Process during the year. (6) Sold 80% of the completed goods. (7) There were no beginning inventories.

What is the value of the ending Work-in-Process Inventory?