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Here are selected data for SON Company: (two requirements: computing ending Inventory of WIP and ending inventory of finished goods) Beginning work in process Beginning raw materials inventory $ 37,000 Inventory 26,200 Beginning finished goods inventory 85,300 Cost of materials purchased 151,000 Cost of direct materials used 19,300 Direct labor incurred 135,000 Cost of goods sold 256,000 Cost of goods manufactured 287,000 Manufacturing overhead rate % of direct labor cost) 125% What is the ending work in process inventory balance