Iron, Inc. designs and builds basketball gymnasiums. Each gymnasium is custom-built to individual customers specifications. Iron uses job-order costing to keep track of its costs. In February it worked on three jobs. Data for these jobs are as follows:

	Job 177	Job 178	Job 179
Balance 2/1	$13,790	$ 0	$ 0
Direct Materials	16,977	8,973	32,988
Direct Labor Cost	22,251	7,720	46,608
Machine Hours	400hrs.	300hrs.	2,000hrs.

Overhead is applied to jobs at the rate of $22 per machine hour. By February 28, Job 178 is the only one unfinished. Jobs 177 and 179 are sold during February. Iron sells its product at cost plus 40%.

Calculate the balance of Work-in-Process on February 28.