MegaRock produces quick setting concrete mix. Production of 201,960 tons was started in April, and 191,360 tons were completed. Material costs were $3,152,160 for the month while conversion costs were $525,270. There was no beginning work-in-process, and the ending work-in-process was 70% complete. What is the cost of the product that remains in workin-process? $609,900 $135,212 $193,160 $137,270