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Santos Inc had the following information for the preceding year Beginning. Ending Inventory Inventory (1/1) (12/31) $ 40,000 $ 30,000 $ 35,000 ?? $ 30,000 $ ?? 5 Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Additional information for the year is as follows: Direct materials used Direct labor Manufacturing overhead applied Cost of goods manufactured Cost of goods sold $200,000 $150,000 $160,000 $525,000 $544,000 What was the ending Work in Process Inventory balance on 12/31? Lynwood, Inc. produces two different products (Product A and Product X) using two different activities Machining, which uses machine hours as an activity driver, and Inspection, which uses number of batches as an activity driver. The activity rate for Machining is $125 per machine hour, and the activity rate for inspection is $500 per batch The activity drivers are used as follows: Machine hours Number of batches Product A 1, eee 45 Product X 3, eee 15 Total 4,000 60 What is the amount of Machining cost assigned to Product X