3 January 2020 is the first month to start production of gochujang. Please fill in the table below using the information below.

(1) Equivalent Units in January

Production data	Physical units (thousand buckets)	Completion	Equivalent units
			Direct Material	Conversion
Units completed and transferred	20	100%	20	20
Work in process, January 31	8	Direct Material 80%	6.4
		Conversion 50%		4
Total	28		26.4	24

cost in information in January

Manufacturing cost	Amount(1,000 won)
Direct material cost	66,000
Conversion cost	54,000
Current total manufacturing cost	120,000

fill in the table

	direct material cost	conversion cost	total
cost per equivalent unit
Total manufacturing costs
work in process January 31			answer ??????
total

calculate the work in process January 31 ???

please answer all questions as soon as possible thankyou