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. 9,700 ? Transferred Out Purchases ? End. Bal. 8,100 Cost of Goods Sold 74,000 Work-in-Process Inventory Beg. Bal. 9,200 ? Transferred Out Materials 21,400 Labor 15,200 Overhead 9,700 End. Bal. ? Finished Goods Inventory Beg. Bal. ? ? Transferred Out Transferred in 41,200 End. Bal. 5,900 What is the value of the ending Work-in-Process inventory balance?