The following data refers to Huron Corporation for the year 20x2.

Sales revenue	$	2,107,000
Raw-material inventory, 12/31/x1		59,000
Purchases of raw material in 20x2		731,000
Raw-material inventory, 12/31/x2		89,000
Direct-labor cost incurred		474,000
Selling and administrative expenses		269,000
Indirect labor cost incurred		150,000
Property taxes on factory		90,000
Depreciation on factory building		125,000
Income tax expense		24,000
Indirect material used		46,000
Depreciation on factory equipment		61,000
Insurance on factory and equipment		40,000
Utilities for factory		71,000
Work-in-process inventory, 12/31/x1		0
Work-in-process inventory, 12/31/x2		39,000
Finished-goods inventory, 12/31/x1		34,000
Finished-goods inventory, 12/31/x2		40,000
Applied manufacturing overhead		577,500

Required: 1. How much of the manufacturing costs incurred during 20x2 remained associated with work-in-process inventory on December 31, 20x2?

The following data refers to Huron Corporation for the year 202. Problem 3-51 Part 1 Required: 1. How much of the manufacturing costs incurred during 202 remained associated with work-in-process inventory on December 31 , 202