Cohen Manufacturing has the following data at Jan $31$:

$\backslash$table$[[$Inventories:$,$Jan $31,$Jan $1],[$Raw materials inventory,$$,20,000,$$$,10,000],[$Work in process inventory,$$,78,000,$$$,43,000],[$Finished goods inventory,$$,34,000,$$$,19,000]]$

Other information for January:

$\backslash$table$[[$Raw Material Puchases,$$,45,000],[$Direct labour incurred,$$,98,000],[$Sales$,$$$,400,000],[$Factory Rent,$$,12,000],[$Sales office furniture depreciation,$$,2,000],[$Factory Equipment depreciation,$$,5,000],[$CEO Salary,$$,40,000],[$Factory receptionist salary,$$,5,000],[$Factory Equipment maintenance,$$,3,000],[$Sales manager salary,$$,12,000]]$