On January 1, Vaughan, Inc.'s Work-in-Process Inventory account had a balance of $30,000. During the year, $50,000 of direct materials was used in production. Factory wages incurred amounted to $84,000, of which $60,000 were for direct labor. Factory overhead is applied on the basis of 120% of direct labor cost (dollars). Actual factory overhead was $90,000. Jobs costing $200,000 were completed during the year. The December 31 balance of Work-in-Process Inventory is