Wayland Manufacturing uses a normal cost system and had the following data available for 2019:

Direct materials purchased on account $148,000

Direct materials requisitioned 82,000 Direct labor cost incurred 130,000

Factory overhead incurred 146,000 Cost of goods completed 292,000 Cost of goods sold 256,000

Beginning direct materials inventory 26,000

Beginning WIP inventory 64,000 Beginning finished goods inventory 58,000

Overhead application rate, as a percent of direct-labor costs 125 percent

Compute the ending balance of work-in-process inventory.