Constanza Company has the following balances as of the year ended December $31,$

$2019$:

Direct Materials Inventory

WIP Inventory

Finished Goods Inventory

Underapplied Factory Department Overhead

Cost of Goods Sold

$$30,000$ Dr$.$

$69,000$ Dr$.$

$99,000$ Dr$.$

$8,000$ Dr$.$

$149,000$ Dr$.$

Additional information is as follows:

Cost of direct materials purchased during $2019,$$$82,000$

Cost of direct materials requisitioned in $2019,74,000$

Cost of goods completed during $2019,204,000$

Factory overhead applied $(120\%$ of direct labor$)96,000$

Compute beginning WIP inventory.