River Falls Manufacturing uses a normal cost system and had the following data available for 2018: Direct materials purchased on account $147,000 Direct materials requisitioned 88,000 Direct labor cost incurred 135,000 Factory overhead incurred 149,000 Cost of goods completed 298,000 Cost of goods sold 249,000 Beginning direct materials inventory 26,000 Beginning WIP inventory 60,000 Beginning finished goods inventory 57,000 Overhead application rate, as a percent of directlabor costs 130 percent The ending balance of direct materials inventory is ________.