Bach Corporation uses a job order costing system and applies manufacturing overhead tojobs using a predetermined rate of 120% of direct labor cost. The beginning balances for the inventory accounts on January 1, 20xi were as follows. BACH CORPORATION BEGINNING INVENTORY BALANCES AT JANUARY 1, 20X1 5,000 Direct Materials Inventory Work in Process Inventory 9,200 Finished Goods Inventory 14,500 During the fiscal year ending December 31, 20X1, the company had the attached summarized transactions