Prime costs were $ $115$ comma $000.$

bullet

Direct labor was$$ one$-$third of conversion costs.

bullet

Sales were $ $274$ comma $000.$

bullet

Conversion costs $ $105$ comma $000.$

bullet

The balances in the work in process inventory and the finished goods Inventory were as$$ follows:

January $1$

December $31$

Work in process

$$9,000$

$$5,000$

Finished goods

$$16,000$

$$20,000$

bullet

A $4-$year insurance policy to cover selling and administrative personnel was signed on January$1,2022,$ for $ $32$ comma $000.$

bullet

Other selling and administrative costs totaled $ $21$ comma $000.$ what is the work in process inventory?