The following events took place at a manufacturing company for the current year:

$(1)$ Purchased $$96,500$ in direct materials.

$(2)$ Incurred labor costs as follows: $($a$)$ direct, $$57,500$ and $($b$)$ indirect, $$15,100.$

$(3)$ Other manufacturing overhead was $$108,500,$ 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?

$$13,561\mathrm{.}50$

$$14,574\mathrm{.}00$

$$90,405\mathrm{.}00$

$$97,205\mathrm{.}50$