manufacturing labour hour.

3. Direct manufacturing labour costs for year was $180,000. 5. Total credit entries to Raw Materials account during year $200,000. 6. Total debit entries to the Finished Goods account during year $400,000. 7. Total debit entries to Manufacturing Overhead during the year $80,000. 8. Ending Finished Goods was $15,000.

Required:

What was the balance in Work-in-Process inventory on December 31, 2020?