The Trimming Department started the current month with a beginning Work in Process inventory of $38,000. During the month, it was assigned the following costs: direct materials, $96,000; direct labor, $86,000; and factory overhead, 55% of direct labor cost. Also, inventory with a cost of $214,800 was tranferred out of the department to the next phase in the process. The ending balance of the Work in Process Inventory account for the Molding Department is:

		$14,500
		$52,500
		$5,200
		$58,000