TypeRight is a keyboard manufacturing company, specializing in ergonomic designs that reduce typing fatigue and decrease the risk of injuries related to office work. TypeRight reported the following information for last month: Beginning Raw Materials Inventory: $5,200 Ending Raw Materials Inventory: $5,550 Beginning Work in Process Inventory: $32,000 Beginning Finished Goods Inventory: $32,600 Ending Finished Goods Inventory: $32,100 Cost of Goods Sold: $107,500 Materials Purchased: $25,000 Indirect Materials Used: $3,500 Direct Labor Wages: $61,000 Indirect Labor Wages: $3,000 Production Equipment Depreciation: $2,500 Equipment Maintenance: $4,500 Factory Rent: $5,000 Office Supplies Used: $1,020 $253,000 Selling and Administrative Expenses: What was TypeRight's Ending Work in Process Inventory for the period?