Sky Company's accountants estimate total overhead for each month will be $ 30,000. They will allocate overhead on the basis of direct labor cost. During the current month 2 jobs were worked on: Jobs 522 & Job 523. Jobs 522 had a (Direct Material Cost of $25,000 and Direct Labor Cost of $ 35,000) while Job 523 had a (Direct Material Cost of $30,000 and Direct Labor Cost of $ 40,000) . Job 522 was completed and sold while job 523 is still in process. Budgeted Labor cost for the month was $ 120,000 and actual overhead was $ 25,250. The ending balance of work in process before allocation of the underapplied/ overapplied overhead is: