Question - During December, Western Solvent completed 45,100 units. At the end of December, there were 11,800 units in ending Work in Process that were 20 percent complete with respect to labor and overhead and 100 percent complete with respect to material. During the month of December, the company incurred $259,800 of material cost, $111,100 of labor cost, and $127,100 of manufacturing overhead. Costs per equivalent unit for material, labor, and manufacturing overhead equal $7, $4, and $5 respectively.

Calculate the amount of material cost, labor cost, and overhead cost in beginning Work in Process inventory.