ABC Manufacturing uses a normal cost system and had the following data available for 2021: Direct materials purchased on account Direct materials requisitioned $159,000 81.000 Direct labor cost incurred Factory overhead incurred. Cost of goods completed 129,000 142,000 289.000 Cost of goods sold 260,000 Beginning direct materials inventory 26,000 Beginning WIP inventory 66,000 Beginning finished goods inventory 55,000 140 percent Overhead application rate, as a percent of direct-labor costs What is the ending balance of work-in-process inventory? Instructions: Round your answer to the nearest dollar, and do not include cents, commas, % or 5. For example: if the answer is 10000 simply write 10000 (and NOT $10,000, $10,000.00, 10,000.00, $10000.00 or 10000.00)