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 ordered 88,000 

Direct labor cost incurred 127,000 

Factory overhead incurred 148,000 

Cost of finished goods 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 percentage of direct labor costs 105 percent 

Calculate the ending balance of work in process inventory