I'm having the hardest time understanding how to calculate the Ending Work in Process Inventory...

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Accounting

I'm having the hardest time understanding how to calculate the Ending Work in Process Inventory Balance to get the correct answer. Please help!image

Wavy Company had a beginning work in process inventory balance of $32,600. During the year, $54,600 of direct materials was placed into production. Direct labor was $63,900, and indirect labor was $20,300. Manufacturing overhead is allocated at 140% of direct labor costs. Actual manufacturing overhead was $86,500, and jobs costing $225,500 were completed during the year. What is the ending work in process inventory balance

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