The following data is available for 2020: Direct materials purchased on account, P =74,000; Direct materials requisitioned, P =41,000; Direct labor cost incurred, P =65,000; Factory overhead incurred, P =73,000; Cost of goods completed, P =146,000; Cost of goods sold, P =128,000; Beginning direct materials inventory, P =13,000; Beginning work in process inventory, P =32,000; Beginning finished goods inventory, P =29,000; Overhead application rate (as a percent of direct labor cost), 125%.

How much is the cost of ending inventory of work in process?