He following events took place at a manufacturing company for the current year: (1) purchased

he following events took place at a manufacturing company for the current year: (1) purchased $95,000 in direct materials. (2) incurred labor costs as follows: (a) direct, $56,000 and (b) indirect, $13,600. (3) other manufacturing overhead was $107,000, excluding indirect labor. (4) transferred 80% of the materials to the manufacturing assembly line. (5) completed 65% of the work-in-process during the year. (6) sold 85% of the completed goods. (7) there were no beginning inventories. what is the value of the ending work-in-process inventory? multiple choice