Here are selected data for SON Company: (two requirements: computing ending inventory of WIP and ending inventory of finished goods) Beginning work in process Inventory 26,200 Beginning raw materials inventory $ 37,000 Beginning finished goods inventory 58,300 Cost of direct materials used 91,300 Cost of goods sold 256,000 Manufacturing overhead rate % of direct labor cost) 125% Cost of materials purchased 151,000 Direct labor incurred 135,000 Cost of goods manufactured 287,000 What is the ending work in process inventory balance