Here are selected data for CreekCorporation:

1.Cost of materials purchases on accout

$68,600

2.Cost of materials requisitioned(includes

$4,600 ofindirect $51,100

3.Direct labor costs incurred $77,200

4.Manufacturing overhead costsincurred, including indirect materials

$97,800

5.Cost of goods manufactured

$223,300

6.Cost of goods sold

$152,000

7.Beginning raw materials inventory

$15,200

8.Beginning work in process inventory

$29,700

9.Beginning finished goods inventory

$33,600

10.Predetermined manufacturing overhead rate(as % of direct laborcost 140%

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