At January 1, the Work in process Inventory account for Star Company showed a balance of $20,680. During January, direct materials costing $58,300 were requested for production, $24,200 of the $96,400 total factory payroll was used to pay indirect labor, and indirect materials costing $30,500 were purchased and used. Star applies overhead at a rate of 125% of direct labor costs. Also, costs of $193,600 were transferred to the Finished Goods Inventory account during January. The January 31 balance in the Work in Process Inventory account would be a. $27,150. b. $47,830. c. $22,280. d. $1,600