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. 8,300 ? Transferred Out Purchases ? End. Bal. 6,700 Cost of Goods Sold 60,000 Transferred Out Work-in-Process Inventory Beg. Bal. 7,800 ? Materials 18,600 Labor 13,800 Overhead 8,300 End. Bal. Finished Goods Inventory Beg. Bal. ? Transferred Out Transferred in End. Bal. 39,800 4,500 What is the value of the ending Work-in-Process inventory balance