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?