Here are selected data for Creek Corporation:

Cost of materials purchases on account $ 68100

Cost of materials requisitioned (includes $ 4600 of indirect)

$ 51700 Direct labor costs incurred

$ 77000 Manufacturing overhead costs incurred, including indirect materials

$ 97800 Cost of goods manufactured

$ 223900 Cost of goods sold

$ 151500 Beginning raw materials inventory

$ 15300 Beginning work in process inventory

$ 30200 Beginning finished goods inventory

$ 33500 Predetermined manufacturing overhead rate (as % of direct labor cost) 140%

What is the balance in work in process inventory at the end of the year?