Darius$$ Manufacturing, Inc. provided the following information for the$$ year: Purchases long dash Direct Materials $$$$89,000$ Plant Utilities and Insurance $66,500$ Indirect Materials Used $11,040$ Indirect Labor $4,560$ Direct Materials Used in Production $97,000$ Direct Labor $119,000$ Depreciation on Factory Plant and Equipment $5,000$ Cost of Goods Manufactured $290,500$ The inventory account balances as of January $1$ are given below. Direct Materials $$$$46,000$ WorkminusinminusProcess Inventory $1,300$ Finished Goods Inventory $48,500$ What is the ending balance in the WorkminusinminusProcess Inventory$$ account?