Roberts Company manufactures phones in a two-department process that involves Assembly and Finishing. The Assembly Department reported the follow data for the past month:

Direct materials added	$336,000
Direct labor	460,800
Factory overhead	230,400
Total costs to account for	$1,027,200
Units started	80,000
Units completed and transferred	67,200
Units not complete	12,800
Units in beginning inventory	0

The partially complete units at the end of the month were 100 percent complete with respect to materials and 75 percent complete with respect to conversion costs. The ending balance in Work-In-Process Inventory--Assembly is ________.

Group of answer choices