Wayland Manufacturing uses a normal cost system and had the following data available for 20X5:
Direct materials purchased on account $ 74,000
Direct materials requisitioned 41,000
Direct labor cost incurred 65,000
Factory overhead incurred 73,000
Cost of goods completed 146,000
Cost of goods sold 128,000
Beginning direct materials inventory 13,000
Beginning WIP inventory 32,000
Beginning finished goods inventory 29,000
Overhead application rate, as a percent of direct-labor costs 125 %
what is the ending balance of work-in-process inventory ?