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

(1) Purchased $95,600 in direct materials.

(2) Incurred labor costs as follows: (a) direct, $56,600 and (b) indirect, $14,200.

(3) Other manufacturing overhead was $107,600, 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?