The following information is given for ABC Company: a. conversion costs totaled $360,000 and were equal to three times the prime costs b. cost of goods manufactured was $415,000 c. beginning work in process is one-half the cost of ending work in process d. there is no beginning or ending direct material inventory e. overhead is equal to 340% of direct materials used f. beginning finished goods totaled $10,000 Calculate ABS Company's beginning work in process inventory balance.