Juniper manufacturing company has hired you to help with its inventory accounting for the year and provided you with the following data: Direct material purchased: $15,000 Direct materials used in production: $12,000 Indirect materials purchased: $7,000 Direct labor cost: $6,000 Indirect labor costs: $3,000 Selling and Administrative expenses: $14,000 Other manufacturing overhead costs: $15000 Applied Manufacturing Overhead: $18,000 Work in process completed: $26,000 Finished goods sold: $18,000 Beginning WIP: $0 Juniper allocates all under/over applied MOH to COGS at the end of the period What is the ENDING balance for WIP?