Windsor Company uses a job costing system. Overhead is allocated based on 120% of direct labour cost. Last month's transactions in the work-in-process account are shown here:

Work in Process

Beginning balance$45,700

Direct materials174,800 To finished goods$462,100

Direct labour128,500

Factory overhead162,500

Only one job, #850, was still in process at the end of the month. Job 850 was charged with $8,700 in overhead for the month.

1) What is the ending balance in the WIP account?

2)How much direct labour cost was used for Job 850?

3)What is the amount of direct materials used for Job 850?