Jill, a student at McCombs Business School, is at a 1-year internship for Smoothie City to learn more about accounting. She has figured out that beginning WIP for the company is $10,000, beginning direct materials is $3,000, direct materials purchased was $2,000, ending direct materials is $2,000, direct labor is $2,000, and overhead is $1000. After spending weeks on this problem, she gives up and calls you for help. If you know that goods finished during 2013 are $3,000, help her determine the ending WIP. $13.000