Wright Corporation had the following information available for December of the current year:

Work in process, December 1$20,000

Materials placed into production, December27,500

Direct labor, December37,500

Plantwide overhead rate is 150% of direct labor costs. Job cost sheets had the following balances:

Job Z1$32,500

Job Z255,000

Job Z335,000

Job Z418,750

Jobs Z3 and Z4 were not completed at the end of December. What is the balance in work-in process for Wright at the end of December?