Bridgeport Manufacturing had the following production data for the week ended January $31,20$XX$,$ with no beginning balance in the

Work$-$In$-$Process Inventory account:

Monday: $,$ Requisitioned $$23000$ of direct materials into production and assigned $$41800$ of direct labor to production.

Wednesday: Added $$16800$ of manufacturing overhead to production.

Friday: Completed production on $60\%$ of the units and transferred the completed units to finished goods inventory.

The balance in the Work$-$in$-$Process Inventory at the end of the week would be

$$32640$

$$48960$

$$81600$

$$25920$