Selected financial information for Allen, Inc. for the month is provided below.

Beginning work in process	$ 76,390
Direct materials used	282,703
Direct labor	190,543
Manufacturing overhead
Total manufacturing costs	873,686
Total cost of work in process
Ending work in process	72,899
Cost of goods manufactured
Beginning finished goods
Cost of goods available for sale	849,495
Ending finished goods
Cost of goods sold	727,435

Compute the total cost of work in process.