Wesley Manufacturing Company, a startup venture, manufactures goods to special order and uses a job order cost system. During companys first month of operations, the following selected transactions took place.

a. Materials purchased on account $37,000

b. Materials issued the factory: Job 001.. $ 2,200

Job 002.. 5,700

Job 003.. 7,100

Job 004.. 1,700

For general work in the factory....................................................... 1,350

c. Factory wages and salaries earned:

Job 001 $ 2,700

Job 002.. 6,800

Job 003.. 9,200

Job 004.. 2,100

For general work in the factory....................................................... 2,250

d. Miscellaneous factory overhead costs on account... $ 2,400

e. Depreciation of $2,200 on the factory machinery recorded.

f. Factory overhead allocated as follows:

Job 001 $ 1,200

Job 002.. 2,000

Job 003.. 3,800

Job 004.. 1,000

g. Jobs 001,002,003 and 004 completed.

h. Jobs 001 and 002 shipped to the customer and billed $39,000.

Required:

Compute the ending balance in Work- in-Process