Bulbasaur Company manufactures special pots for plants. The company had the following information for the preceding year: Beginning Ending Inventory Inventory (1/1) (12/31) Work in Process Inventory S ?? $ 39 , 600 Finished Goods Inventory S ?? $ 36, 600 Additional information for the year is as follows: Direct materials used $204, 900 Direct labor $154, 800 Manufacturing overhead applied $160, 900 Cost of goods manufactured $534, 200 Cost of goods sold $553, 000 What was the beginning Work in Process Inventory balance on 1/1