This company uses FIFO process costing; data for December:

Units

Beginning work in process 5,000

Units started in process 110,000

Costs

Beginning work in process:

Materials $15,500

Conversion $6,700

December costs:

Materials $464,300

Conversion 190,700

All materials are added at the beginning of the process. The beginning work in process was 20 percent complete for conversion costs. During december 116,200 units were completed. The ending work in process was 30 percent complete as to conversion costs. What is the cost of ending work in process