Here are selected data for Sally Day Corporation:
| Beginning raw materials inventory |
$37,000 |
Beginning work in process inventory |
61,500 |
| Beginning finished goods inventory |
56,300 |
Cost of materials purchased |
151,000 |
| Cost of direct materials requisitioned |
91,300 |
Direct labor incurred |
125,000 |
| Actual manufacturing overhead |
160,000 |
Cost of goods manufactured |
287,000 |
| Cost of goods sold |
265,000 |
Manufacturing overhead rate (% of directlabor) |
125% |
What is the ending work in process inventory balance?