Woodlane Manufacturing uses a normal cost system and had the following data available for 2022: Direct materials purchased on account P 74,000 Direct materials requisitioned 41,000 Direct labor cost incurred 65,000

Factory overhead incurred 73,000 Cost of goods completed 146,000 Cost of goods sold 128,000

Beginning direct materials inventory 13,000 Beginning WIP inventory 32,000 Beginning finished goods inventory 29,000

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

The ending balance of work-in-process inventory is _______________