The financial records for the Harrison Manufacturing Company have been destroyed in a fire. The following information has been obtained from a separate set of books maintained by the cost accountant. The cost accountant now asks for your assistance in computing the missing amounts.

Direct Materials Inventory
Beg. Bal.	8,900	?	Transferred Out
Purchases	?
End. Bal.	7,300

Cost of Goods Sold
	66,000

Work-in-Process Inventory
Beg. Bal.	8,400	?	Transferred Out
Materials	19,800
Labor	14,400
Overhead	8,900
End. Bal.	?

Finished Goods Inventory
Beg. Bal.	?	?	Transferred Out
Transferred in	40,400
End. Bal.	5,100

What is the value of the ending Work-in-Process inventory balance?

1 8900

2 11100

3 5100

4 0