Presented below is data from partially completed ledger accounts and additional information for the Cumchan manufacturing company for the year 2015. Account balances at 01/01/20

Raw Materials: 20,000

Work-in-process: 15,000

Finished Goods: 10,000

Manufactoring Overhead: 0

Additional information:

1) direct manufacturing labour wage rate was $10.00 per hour

2) Manufacturing overhead is allocated at $5 per direct manufacturing labour hour

3) During the year, sales revenues were $600,000 and marketing and distribution expenses were $50,000

4) Direct labour for year $180,000

5) Total credit entries to Raw Materials account during year $200,000

6) Total debit entries to the finished goods account during $400,000

7) Total debit entries to Manufacturing overhead during the year $80,000

8) Ending finished goods was $15,000

9) Administrative expenses were $40,000

What was the balance in work-in process inventory on December 31, 2020?