ABC Manufacturing uses a normal cost system and had the following data available for $2023$:

Direct materials purchased on account: $$159,000$

Direct materials requisitioned: $$81,000$

Direct labor cost incurred: $$129,000$

Factory overhead incurred: $$142,000$

Cost of goods completed: $$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$

Overhead application rate, as a percent of direct$-$labor costs: $140\%$

What is the ending balance of work$-$in$-$process inventory?