The Filtering Department started the current month withbeginning goods in proces

The Filtering Department started the current month withbeginning goods in process inventory of $55000. During the monthit was assigned the following costs: direct materials $77000;direct labor $44000; and factory overhead 20% of direct materialcost. Also inventory with a cost of $66000 was transferred out ofthe department to the next phase in the process. The ending balanceof the Goods in Process Inventory account for the FilteringDepartment is: