Sophmore Industries uses a weighted-average process-costing system. All materials are added at the beginning of the process while conversion costs are incurred evenly throughout production. The company finished 40,000 units during the period and had 15,000 units in progress at year-end, the latter at the 40% stage of completion. Total material costs amounted to $220,000; conversion costs were $414,000.

The cost of the ending work in process is: