The Machining Department had beginning work in process inventory of $10,000. During the month, it incurred the following costs: direct materials, $76,000; direct labor, $24,000; and factory overhead, 50% of direct labor cost. Goods completed and transferred to Painting totalled $109,000. What is the ending Work in Process balance for the Machining Department? $165,000 $13,000 $110,000 $59,000 $56,000