A job order cost sheet for Cullumber Company is shown below. Job No. 92 For 2,000 Units Direct Direct Manufacturing Date Materials Labor Overhead Beg. bal. Jan. 1 5,300 6,000 4,200 8 6,000 222 12 7,000 5,600 25 2,500 27 4,000 3,200 13,800 17,000 13,000 Cost of completed job: Direct materials $13,800 Direct labor 17,000 Manufacturing overhead 13,000 Total cost $43,800 Unit cost ($43,800 2,000) $21.90 (a) On the basis of this data, answer the following questions. (1) What was the balance in Work in Process Inventory on January 1 if this was the only unfinished job? Balance in Work in Process Inventory on January 1 $