Swanson Therapeutics manufactures anti-fatigue floor mats that provide extra cushion and support for people who spend a lot of time on their feet. The mats can be used in industrial, retail, office, and home environments. A growing area of use is for people who have chosen to use a standing desk in their office. Swanson uses a job order costing system to accumulate product costs and applies overhead to its jobs using machine hours as the application base. For the current year, the company budgeted $3,000,000 in manufacturing overhead and planned to use 250,000 machine hours, resulting in a predetermined overhead rate of $12/machine hour. During February, Swanson incurred the following costs: Raw material purchases $194,000 Direct materials used in production $162,400 Indirect materials used in production $40,700 Direct labor payroll $160,100 Indirect labor payroll $71,000 Payments for other manufacturing overhead $125,000 The table below summarizes production and sales activity for the month of February. Jobs 170 and 171 were the only new jobs started during February. Jobs 145, 146, and 171 were completed during February. Direct Direct Cost Beginning Materials Labor Applied Total Cost as Units Job MOH per Units sold Balance of 2/28 Added Added completed unit 145 $50,000 $23,000 $49,000 $ 72,000 $194,000 1,000 $194 1,000 146 18,000 46,000 31,400 57,600 153,000 1,500 $102 1,400 170 9,800 12,700 8,400 30,900 171 83,600 67,000 110,400 261,000 1,800 $145 1,200 TOTAL $68,000 $162,400 $160,100 $248,400 $638,900 Calculate the ending balance for work in process inventory. ROUND YOUR ANSWERS TO WHOLE DOLLARS. DO NOT INCLUDE A $ IN YOUR ANSWER. Calculate the ending balance for finished goods inventory. ROUND YOUR ANSWERS TO WHOLE DOLLARS. DO NOT INCLUDE A $ IN YOUR