At the beginning of the current year, Hamilton Manufacturing had jobs in process totaling $25,000. Manufacturing costs added throughout the year totaled $300,000. At the end of the year, three jobs remained in process. There were no beginning or ending finished goods inventory balances. The costs incurred by each job in process at the end of the year were as follows: Job 9782 $ 8,000 Job 9790 15,000 Job 9793 12,000 Ha Hamilton's ending work-in-process balance is?