During December, Western Solvent completed 48,400 units. At the end of December, there were 10,100 units in ending Work in Process that were 20 percent complete with respect to labor and overhead and 100 percent complete with respect to material. During the month of December, the company incurred $206,100 of material cost, $103,300 of labor cost, and $137,500 of manufacturing overhead. Costs per equivalent unit for material, labor, and manufacturing overhead equal $7, $3, and $4 respectively.
Required
Calculate the amount of material cost, labor cost, and overhead cost in beginning Work in Process inventory.