In its job costing system, Pronghorn Co. applies MOH to jobs using a budgeted MOH rate based on DL dollars. The rate, which is 200% of DL dollars, was calculated last December and will be used throughout the current year. On August 1, Pronghorn had one job, #150, in process, with DM costs of $3,000 and DL costs of $4,000. During August, direct material and direct labor costs were added to Job #150, as well as new Jobs #151 and #152, as follows. Actual MOH cost for the month of August was $27,000. During the month, Pronghorn completed Jobs #150 and #151. What was the balance in WIP Inventory at the end of August? Ending balance in WIP Inventory $