Maple Company uses a job costing system. Maple? Company's schedule of cost of goods manufactured showed the following amounts for the month ended August 31.

Cost of direct materials used	?$42,400
Cost of goods manufactured	?124,700
Cost of direct labor? ($28 per? hour)	?77,000
Work in process? inventory, August 1	?14,600

Allocated manufacturing overhead costs for August amount to? $50,100.

What is the amount of work in process inventory? (before any adjustment for overallocated or underallocated manufacturing? overhead) on August?31?