Nestor accounts for production using weighted-average process-costing. Nestor adds all materials at the beginning of production, while conversion costs occur evenly throughout the production process. Nestor completed 40,000 units during the period and had 15,000 units in progress at year-end. The ending units were 40% complete. Nestor incurred total material costs of $220,000 and conversion costs of $414,000. 

What is the cost of Nestor's ending work in process?