The following events took place at a manufacturing company for the current year: (1) Purchased $95,500 in direct materials. (2) Incurred labor costs as follows: (a) direct, $56,500 and (b) indirect, $14,100. (3) Other manufacturing overhead was $107,500, 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