tb mc qu. 7-32 (algo) the following events took place at a manufacturing... the following events took place at a manufacturing company for the current year: (1) purchased $95,600 in direct materials. (2) incurred labor costs as follows: (a) direct, $56,600 and (b) indirect, $14,200. (3) other manufacturing overhead was $107,600, 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?