The following transactions occurred this period for Kingbird Corp. as it created custom-order scented bubble bath: cost of labor, $17,300; cost of scented oils used, $10,800; and applied MOH. $8,200. Kingbird started the period with $5,900 in its WIP Inventory account. The total cost of jobs completed this period was $31,500. What is the ending balance of Kingbird's WIP Inventory account this period? Ending balance in WIP Inventory account