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Bentley Manufacturing,Inc The Inventory Account Balances as of January 1 Are Given

question 27

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Bentley Manufacturing,Inc.provided the following information for the year:  Purchases-Raw Materials $91,000 Plant Utilities and Insurance 67,500 Indirect Materials Used 11,940 Indirect Labor 4,490 Direct Materials Used in Production 97,000 Direct Labor 117,000 Depreciation on Factory Plant and Equipment 6,000 Cost of Goods Manufactured 292,000\begin{array} { | l | r | } \hline \text { Purchases-Raw Materials } & \$ 91,000 \\\hline \text { Plant Utilities and Insurance } & 67,500 \\\hline \text { Indirect Materials Used } & 11,940 \\\hline \text { Indirect Labor } & 4,490 \\\hline \text { Direct Materials Used in Production } & 97,000 \\\hline \text { Direct Labor } & 117,000 \\\hline \text { Depreciation on Factory Plant and Equipment } & 6,000 \\\hline \text { Cost of Goods Manufactured } & 292,000 \\\hline\end{array}
The inventory account balances as of January 1 are given below.
 Raw Materials Inventory $46,000 Work-in-Progress Inventory 1,100 Finished Goods Inventory 49,500\begin{array} { | l | r | } \hline \text { Raw Materials Inventory } & \$ 46,000 \\\hline \text { Work-in-Progress Inventory } & 1,100 \\\hline \text { Finished Goods Inventory } & 49,500 \\\hline\end{array}
What is the ending balance in the Work-in-Process Inventory account?

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