The following information is available for the month of July:

During the month, it was estimated that for each weight of direct labor, three times the indirect manufacturing costs (G.I.F.) would be applied. The direct raw material used is $ 46,800. The cost of production (cost of finished items) is $ 322,100. July's beginning work-in-process inventory is zero. The direct labor cost is $ 70,000. So the ending inventory of products in process for July is: