The following transactions occurred this period for Splish Brothers Corp. as it created custom-order scented bubble bath: cost of labor, \$16,900; cost of scented oils used, \$10,400; and applied MOH,$7,800. Splish Brothers started the period with $5,500 in its WIP Inventory account. The total cost of jobs completed this period was $31,100. What is the ending balance of Splish Brothers's WIP Inventory account this period? Ending balance in WIP Inventory account