Howard Corporation has two production departments. Curing has 12,000 units in process at the beginning of the period, three-fourths complete. During the period, 45,000 units were received from Crushing, 48,000 units were transferred to Finished Goods, and 9,000 units were in process at the end of the period, 2/3 complete. Cost information was as follows: Cost of beginning work in process: Cost in Crushing $21,640 Cost in Curing: Materials 8,810 Labor 1,190 Factory overhead 2,420 Costs during the month: Cost of goods received from Crushing $ 85,520 Cost in Curing: Materials 53,830 Labor 10,690 Factory overhead 17,560 Total costs to be accounted for $201,660

Determine the total cost of the ending work in process inventory