The Flynn Company began the period with $15,000 worth of raw materials. During the period they purchased an additional $17,000 worth of materials and issued $24,000 of materials for production. In addition, the company paid $8,000 for direct labor costs and $6,000 in manufacturing overhead costs. Flynn had zero beginning inventory of Work-in-Process and did not transfer anything into Finished Goods Inventory during the period. The balance in the company's Work-in Process inventory account at the end of the period was: