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?