Beginning inventories:
	Raw materials	$33,000
	Work in process	$20,000
	Finished goods	$35,000
	Estimated total manufacturing overhead at the beginning of the year	$567,000
	Estimated direct labor-hours at the beginning of the year	36,000	direct labor-hours

Results of operations:

	Raw materials purchased on account	$497,000
	Raw materials (all direct) requisitioned for use in production	$452,000
	Direct labor cost	$591,000
	Actual direct labor-hours	45,000	direct labor-hours
	Manufacturing overhead:
	Indirect labor cost	$124,000
	Other manufacturing overhead costs incurred	$598,000
	Cost of goods manufactured	$1,557,000

What is the ending balance in Work in Process?