A manufacturing company reported the following

amounts for the year ended December $31,2023$

A manufacturing company reported the following amounts for the year ended December 31, 2023. Cost of goods manufactured Total manufacturing costs Cost of goods sold $820,942 790,000 745,247 If the balance in Work In Process Inventory at December 31, 2023 is 129,000, what was the beginning balance in Work In Process Inventory (at January 1, 2023)?