Carmella Inc had the following information for the preceding year:

	Beginning Inventory (1/1)	Ending Inventory (12/31)
Raw Materials Inventory	$43,000	$35,800
Work in Process Inventory	$39,000	$??
Finished Goods Inventory	$35,100	$??

Additional information for the year is as follows:

Direct materials used	$204,000
Direct labor	$156,600
Manufacturing overhead applied	$162,400
Cost of goods manufactured	$527,300
Cost of goods sold	$547,100

What was the ending Work in Process Inventory balance on 12 / 31?

	$63,300
	$24,300
	$15,300
	$58,800