the choco corp. incurred the following costs in 2020: beginning direct materials inventory $10,000 beginning work in process inventory $72,000 ending direct materials inventory $24,000 ending finished goods inventory $26,000 direct labor cost $24,000 manufacturing overhead $14,000 total product costs $78,494 cost of goods manufactured $96,000 cost of goods sold $130,000 what is the ending work-in-process inventory balance? (hint: use cost of goods manufactured formula)