A new computer virus (AcctBGone) destroyed most of the company records at BackupsRntUs. The computer experts at the company could recover only a few fragments of the companys factory ledger for February as follows:

Direct Materials Inventory

Work-In-Process Inventory

BB (2/1) 89,100

BB (2/1) 26,100

Finished Goods Inventory

Cost of Goods Sold

EB (2/29) 65,700

Manufacturing Overhead Control

Accounts Payable

53,300 EB (2/29)

Further investigation and reconstruction from other sources yielded the following additional information.

	The controller remembers clearly that actual manufacturing overhead costs are recorded at $18 per direct labor-hour. (The company assigns actual overhead to Work-in-Process Inventory.)
	The production superintendents cost sheets showed only one job in Work-in-Process Inventory on February 29. Materials of $15,300 had been added to the job, and 320 direct labor hours had been expended at $37 per hour.
	The Accounts Payable are for direct materials purchases only, according to the accounts payable clerk. He clearly remembers that the balance in the account was $36,500 on February 1. An analysis of canceled checks (kept in the treasurers office) shows that payments of $252,400 were made to suppliers during the month.
	The payroll ledger shows that 5,300 direct labor-hours were recorded for the month. The employment department has verified that there are no variations in pay rates among employees (this infuriated Steve Fung, who believed that his services were underpaid).
	Records maintained in the finished goods warehouse indicate that the finished goods inventory totaled $107,600 on February 1.
	The cost of goods manufactured in February was $563,400.

Required

Determine the following amounts:

(a)	Work-in-process inventory, February 29. I got 27140 as an answer, my connect said that it is wrong answer. please show work. Thanks