The following information pertains to the January operating budget for ABC Corporation.

Collections for sales are $50\%$ in the month of sale and $50\%$ the next month.

Desired ending inventory is $20\%$ of next month's cost of goods sold $($COGS$).$

Administrative costs are $$19,000$ each month.

Gross margin is $20\%$ of sales.

Beginning accounts receivable is $$29,000.$

Beginning accounts payable is $$74,000.($All from inventory purchases.$)$

Budgeted sales for January $$206,000$ and February $$109,000.$

Purchases are paid in full the following month.

Beginning inventory is $$14,000.$

At the end of January, budgeted ending inventory is$?$

Instructions: In the box below, please input your answer without adding $$,$ commas, cents or any other symbol, label or word.