During Dec Western Solvent completed 30,000 units. End of Dec, there were 10,000 units in ending Work in Process that were 20%complete wihrespect to labor & overhead and 100% complete withrespect to material. During the month of Dec, the company incurred$140,000 of material cost, $60,000 of labor cost, and $87,000 ofmanufacturing overhead. Costs per equivalent unit for material,labor, & manufacturing overhead equal $5, $2, and $3respectively. Calculate the amount of material cost, labor cost, andoverhead cost in the beginning Work in Process.