River Falls Manufacturing uses a normal cost system and had the following data available for 2018:

Direct materials purchased on account	$148,000
Direct materials requisitioned	88,000
Direct labor cost incurred	127,000

Factory overhead incurred	148,000
Cost of goods completed	299,000
Cost of goods sold	250,000
Beginning direct materials inventory	34,000
Beginning WIP inventory	70,000
Beginning finished goods inventory	55,000
Overhead application rate, as a percent of direct-labor costs	105	percent

The ending balance of work-in-process inventory is ________.

River Falls Manufacturing uses a normal cost system and had the following data available for 2018: Direct materials purchased on account Direct materials requisitioned Direct labor cost incurred $148,000 88,000 127,000 Factory overhead incurred Cost of goods completed Cost of goods sold 148,000 299,000 250,000 Beginning direct materials inventory Beginning WIP inventory 34,000 70,000 nnn Factory overhead incurred Cost of goods completed Cost of goods sold 148,000 299,000 250,000 Beginning direct materials inventory Beginning WIP inventory Beginning finished goods inventory Overhead application rate, as a percent of direct-labor costs 34,000 70,000 55,000 105 percent The ending balance of work-in-process inventory is