The Work in Process account for Chambers Company contained the following entries: Debit of $88,000 for direct raw materiats Debit of $128,000 for direct labor Debit of $68,000 for manufacturing overhead Ending balance, $92,000, associated with Job 82 The company uses a job-order costing system. Work was only performed on two jobs during the period. The beginning balance in Work in Process was zero. What was the cost of Job #1, which was started and completed during the period?