Darius Manufacturing, Inc. provided the following information for the year: The inventory account balances as of January 1 are given below. Purchases-Direct Materials Plant Utilities and Insurance Indirect Materials Used Indirect Labor Direct Materials Used in Production Direct Labor Depreciation on Factory Plant and Equipment Cost of Goods Manufactured $90,000 68,500 11,450 4,090 97,000 117,000 8,000 291,000 Direct Materials Work-in-Process Inventory Finished Goods Inventory $43,000 1,200 48,500 What is the ending balance in the Work-in-Process Inventory account