The following information is given for ABC Company:a.) conversion costs totaled $360,000 and were equal to three times the prime cost b.) cost of goods manufactured was $415,000 c.) beginning work in process is one-half the cost of ending work in process d.)there is no beginning or ending direct material inventory e.)overhead is equal to 340% of direct materials used f.)beginning finished goods totaled $10,000. Calculate ABC Company's beginning work in process inventory balance. Do not use decimals in your answer.