XYZ Company recorded the following information related to their inventory accounts for 2018: January 1, 2018 Direct materials 17,000 Work in process 11,000 Finished goods 16,000 December 31, 2018 10,000 ? 9,000 Additional information is as follows: Direct materials purchased Direct labor Applied manufacturing overhead Actual manufacturing overhead $19,000 15,000 14,000 16,000 XYZ Company reported an unadjusted cost of goods sold for 2018 of $56,000. Calculate the work in process inventory balance at December 31, 2018