A new company put into production $24,000 of direct materials costs, $28,000 of direct labor and Factory Overhead Applied of $22,400 during the month. By the end of the month, goods costing $39,000 were completed. What is the ending balance of the Work in Process inventory account at the end of the month? Mutiple Choice O $74,400 $22,400 $35,400 None of the above