A job order cost sheet for Lowry Company is shown below. For 2,000 Job No. 92 Units Direct Direct Manufacturin Materials Labor Overhead Date Beg. bal. Jan. 1 4,800 5,400 6,000 8 6,200 8,400 7,056 25 2,200 4,900 4,116 13,800 19,300 15,972 Cost of completed job: $13,800 Direct materials Direct labor 19,300 Manufacturing overhead 15,972 Total cost 49,072 Unit cost ($49,072 2000) 24.54 Your answer is incorrect. Try again. What was the balance in Work in Process Inventory on January 1 if this was the only unfinished job? (Round answer to o decimal places, e.g. 5,275.) The balance in Work in process Inventory 16400