RRR Company uses job costing system. In April 2021, it completed all outstanding orders, and then, in May 2021, it worked on only three jobs, R1, R2 and R3: Job R3 Job R2 Job R1 64,000 $43,000 $78,000 Direct materials 247,000 208,000 273,000 Direct labor Direct manufacturing labor is paid at the rate of $26 per hour. Manufacturing overhead costs are allocated at a budgeted rate of $18.5 per direct manufacturing labor-hour. Only Job R1 was completed in May. What is the ending balance in the Work-in-Process Control account?