Here are selected data for king friday corporation: beginning raw materials inventory $37,000 beginning work in process inventory $ 61 comma 800$61,800 beginning finished goods inventory $56,300 cost of materials purchased $151,000 cost of direct materials requisitioned $ 92 comma 000$92,000 direct labor incurred $ 125 comma 500$125,500 actual manufacturing overhead $160,000 cost of goods manufactured $ 287 comma 600$287,600 cost of goods sold $265,000 predetermined manufacturing overhead rate (% of direct labor) 125125% what is the ending work in process inventory balance?