Tito Gonzales, controller, gathered the following information from the accounting records: Raw materials used $21,000 Direct labor 30,000 Total manufacturing costs 120,000 Work-in-process inventory, Jan. 1 24,000 Cost of Goods Manufactured 90,000 Cost of goods available for sale 166,000 Finished goods inventory, Dec. 31 56,000 Sales revenue 319,000 Selling and administrative expenses 151,000 Income tax expense 18,000 Compute the work-in-process inventory, 12/31