On January$1,$ Biden,$$ Inc.$\text{'}$s Workminus

inminusProcess

Inventory account had a balance of $ $32$ comma $000$

$.$

During the$$ year, $ $58$ comma $700$

of direct materials were placed into production. Manufacturing wages incurred amounted to $ $85$ comma $000$

$,$

of which $ $66$ comma $000$

were for direct labor. Manufacturing overhead is allocated on the basis of$120\%$ of direct labor cost. Actual manufacturing overhead was $ $91$ comma $800$

$.$

Jobs costing $ $221$ comma $000$

were completed during the year. What is the December $31$ balance of Workminus

inminusProcess

$$Inventory$?$