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

Direct materials purchased on account $157,000 Direct materials requisitioned $83,000 Direct labor cost incurred $131,000 Factory overhead incurred $150,000 Cost of goods completed $285,000 Cost of goods sold $258,000 Beginning direct materials inventory $32,000 Beginning WIP inventory $63,000 Beginning finished goods inventory $58,000

Overhead application rate, as a percent of directlabor costs 100%. The ending balance of workinprocess inventory is ________.