Reference no: EM13256787

Brazel'sFurniture Company recorded the following transactions during themonth of      September.

a.	Purchased $8,000 of raw materials on account
b.	Moved $10,000 of materials into production
c.	Paid various overhead costs of $6,000
d.	Paid rent for the current month of $5,000
e.	Accrued direct labor cost of $6,000 that will be paid in thefollowing month
f.	Earned unearned revenue of $9,000 in the month. FGInventory value was $4,000
g.	Finished the manufacture of furniture in the month valued at$19,000
h.	Paid various period costs in the amount of $7,000
i.	Sold furniture for $30,000. 60% for cash, the remainder oncredit. Mfg cost: $14,000.
j.	Acquired $25,000 of machinery. $5,000 cash, the remainderfinanced by the bank.

Beginning balancesare as follows:

Cash                   $22,000                      A/P                             $ 8,000

A/R                       $ 2,000                      N/P                             $13,000

Dir.Mat.               $ 5,000                      UnearnedRev.            $ 9,000

WIP                      $ 3,000                      CommonStock           $45,000

FG                        $ 5,000                      RetainedEarnings        $40,000

PPE                      $78,000

Total                     $115,000                    Total                           $115,000

What is Brazel's endingWIP balance?