Answer:
$200,000
Explanation:
The computation of the ending balance in the work in process inventory account is shown below:
But before that determined the overhead rate per direct labor 
Manufacturing OH estimated   $595,000  
Divide by DLH estimated 35000  
OH rate per DLH    $17  
Now 
Beginning Inventory of WIP   $19,000  
Current manufacturing cost    
material                  $420,000  
Labour                   $641,000  
Manufacturing OH (33,000 × $17)	$561000  
Total Manufacturing cost      $1,622,000  
Total cost of WIP       $1,641,000  
Less: Cost of goods manufactured $1,441,000  
Ending inventory of WIP        $200,000