Selected ledger accounts for Realm Company are given below for the just-completed year:

Raw Materials

Manufacturing Overhead

Bal. 1/1 39,000		Credits ?		Debits 405,700		Credits ?
Debits 465,000
Bal. 31/12 78,000

Work in Process

Factory Wages Payable

Bal. 1/1 83,500		Credits 877,500		Debits 201,500		Bal. 1/1 19,000
Direct materials 338,000						Credits 197,500
Direct labour 128,000
Overhead 422,500						Bal. 31/12 15,000
Bal. 31/12 ?

Finished Goods

Cost of Goods Sold

Bal. 1/1 56,200		Credit ?		Debits ?
Debits ?
Bal. 31/12 157,000

Compute the ending balance in the Work in Process inventory account. Assume that this balance consists entirely of goods started during the year. If $32,900 of this balance is direct materials cost, how much of it is direct labour cost? Manufacturing overhead cost?