Here are selected data for king friday corporation: beginning raw materials inventory $37,000 beginning work in process inventory $ 61 comma 700 beginning finished goods inventory $56,300 cost of materials purchased $151,000 cost of direct materials requisitioned $ 91 comma 700 direct labor incurred $ 125 comma 300 actual manufacturing overhead $160,000 cost of goods manufactured $ 287 comma 500 cost of goods sold $265,000 predetermined manufacturing overhead rate (% of direct labor) 130% what is the ending work in process inventory balance?