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We manufacture a steady stream of ping pong balls. We use process costing. In the first process, nitrocellulose and camphor are mixed together into a

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We manufacture a steady stream of ping pong balls. We use process costing. In the first process, nitrocellulose and camphor are mixed together into a sheet and then soaked in an alcohol solution. Those sheets are then sent to the second process for shaping. At the beginning of September there were 5,000 units in beginning work in process in the first process. We had invested $3,000 as far as materials go and $1,000 as far as conversion costs go in those 5,000 units. During September, they gave us another 100,000 units to work on. We spent $60,000 on direct materials and $19,000 on conversion costs during September. We transferred out 95,000 units to the shaping process. Those units remaining in the first process are 100% complete as far as materials go and 50% complete as far as conversion costs go. How many dollars stayed in ending work in process in the first process? (Remember not to use a dollar sign in your answer. Thanks.)

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