River Falls Manufacturing uses a normal cost system and had the following data available for 2018:

Direct materials purchased on account $154,000
Direct materials requisitioned $84,000
Direct labor cost incurred $134,000
Factory overhead incurred $145,000
Cost of goods completed $286,000
Cost of goods sold $254,000
Beginning direct materials inventory $25,000
Beginning WIP inventory $68,000
Beginning finished goods inventory $50,000

Overhead application rate, as a percent of direct−labor costs 100%. The ending balance of work−in−process inventory is________.