Ralph Company used a job-order costing system and has the following data available:

Beginning direct-materials inventory $26,000

Beginning work-in-process inventory 64,000

Beginning finished goods inventory 58,000

Direct materials purchased on account 148,000

Direct materials requisitioned 90,000

Direct labor cost incurred 130,000

Factory overhead incurred 146,000

Cost of goods completed 292,000

Cost of goods sold 256,000

Overhead application rate(based on direct labor cost) 125%

What is the cost of the ending Work-in-Process inventory?