Toyoda Ltd is specialised in manufacturing cars. The following information is available for the financial year ended 30 June 2020.

Direct labour cost	$365,800
Raw material inventory as at 1 July 2019	$89,000
Raw material inventory as at 30 June 2020	$135,000
Cost of finished goods	$2,195,800
Work in progress inventory as at 1 July 2019	$369,000
Raw material purchased	$1,200,000
Factory overhead is calculated as 175% of direct labour cost	--

Required

Calculate the ending work in process inventory on 30 June 2020.

Cost of Goods Manufactured Statement
for the year ended 30 June 2020