Johnson Company applies overhead to products using direct labor hours as the activity level. During 2019, Johnson Company had the following estimated costs: Direct materials .................... $278,000 Direct labor ........................ 255,000 (15,000 hours expected) Advertising ......................... 37,000 Rent on factory building ............ 38,000 Depreciation .................... ... 60,000 Indirect materials .................. 20,000 Sales commissions ................... 40,000 Production supervisor's salary ...... 50,000 Insurance on sales equipment ........ 18,000 CEO's salary ........................ 95,000 The following additional information is available: 1. 30% of the depreciation relates to equipment in the administrative offices while 70% of the depreciation relates to equipment in the factory. 2. Direct laborers are paid $17 per hour. During 2019, Johnson Company began work on three jobs. Information relating to these three jobs appears below:  Job #359 Job #360 Job #361 direct materials .............. $98,000 $75,000 $91,000 direct labor hours ............ 4,700 6,000 5,800 By the end of 2019, job #360 and job #361 had been completed. Job #359 was not completed by the end of 2019. Additionally, by the end of 2019, job #360 had been sold while job #361 was not sold. Johnson Company had total actual overhead cost of $139,000 during 2019. Calculate the amount of work in process inventory reported in Johnson Company's December 31, 2019 balance sheet.