The following information pertains to the January operating budget for Casey Corporation. Budgeted sales for January $200,000 and February $100,000. Collections for sales are 60% in the month of sale and 40% the next month. Gross margin is 30% of sales. Administrative costs are $10,000 each month. Beginning accounts receivable is $20,000. Beginning inventory is $14,000. Beginning accounts payable is $65,000. (All from inventory purchases.) Purchases are paid in full the following month. Desired ending inventory is 20% of next month's cost of goods sold (COGS). At the end of January, budgeted ending inventory is ________.