The Ashton Manufacturing Company operates under a job$-$order costing system. The data from the past month's activities is summarized as follows:

Starting balance in Work in Process: $$36,000$

Raw materials purchased on credit: $$207,000$

Direct materials used in production: $$161,000$

Indirect materials used in production: $$42,000$

Direct labor costs incurred: $$87,000$

Indirect labor costs incurred: $$101,000$

Factory equipment depreciation recorded: $$42,000$

Additional overhead costs incurred: $$57,000$

Overhead costs allocated to jobs: $$219,000$

Cost of completed jobs transferred from Work in Process to Finished Goods: $$403,000$

What is the closest value for the ending balance in the Work in Process account?