The following events took place at a manufacturing company for the current year. (1) Purchased $96,100 in direct materials. (2) Incurred labor costs as follows: (a) direct, $57,100 and (b) indirect, $14,700. (3) Other manufacturing overhead was $108,100, excluding indirect labor. (4) Transferred 80% of the materials to the manufacturing assembly line. (5) Completed 65% of the Work-in-Process during the year. (6) Sold 85% of the completed goods. (7) There were no beginning inventories. What is the value of the ending Work-in-Process Inventory