35. The Marlin Company manufactures a variety of products used by other companies in the production of their products. Marlin employs a job order cost system to accumulate costs of production. Data relating to December 31,2006 are as follows: - Materials inventory.. $30.000 - Work in process inventory. $66,000 - Finished goods inventory. $52,000 - The work in process inventory consists of Job 688 and the finished goods inventory consists of 1,000 units of Product Ace @ $5.20 each. Data relating to the month of January 2007 are as follows: - Purchased materials on account $100,000 - Issued materials to production Job 951$28.000 Job 952$15,000 Job 953$32.000 - Issued indirect materials from materials inventory $4000 - Gross payroll during January amounted to $140,000 of which $130,000 was direct labor for: Job 688$4,000 Job 951$40,000 Job 452$38,000 Job 953$48,000 - Overhead is applied at 150 percent of direct labor cost - 1,000 units of Product Ace were shipped and payment was received in the amount of $100.000. - Jobs 688 and 951 were completed and transferred Required: Calculate the amount of Materials inventory, work in process inventory, and finished goods inventory at January 30,2007