TC Corp. applies overhead at a rate of 60% of direct labor cost. At March 1, two jobs are in process, Job C212, with a balance of $17,000, and Job C213, with a balance of $24,000. During March, $32,000 of direct materials are requisitioned ($9,000 to Job C212 and $23,000 to Job C213), and $35,000 of direct labor costs are incurred ($13,000 on Job C212 and $22,000 on Job C213). Job C213 is completed and sold in March. What is TC Corp!'s work in process inventory balance at March 31?