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Reed Incorporated uses a job-order costing system and a predetermined overhead rate based on machine hours.

At the beginning of the year, the company estimated manufacturing overhead for the year would be $240,000 and estimated machine hours would be 10,000.

The following information pertains to December of the current year:

		Job 10	Job 11	Job 12	Total
Work-in-process, Dec. 1		$16,000	$26,000	$38,000	$80,000
December production activity:
	Materials requisitioned	$ 4,000	$ 4,800	$ 7,200	$16,000
	Direct labor cost	$ 2,400	$ 3,600	$ 4,000	$10,000
	Machine hours	400 hrs.	700 hrs.	900 hrs.	2000
	Labor hours	120 hrs.	180 hrs.	200 hrs.	500

Actual manufacturing overhead cost incurred in December was $61,000.

Assuming Job 12 is the only job completed what is the cost assigned to ending work in process? Please show all computations.