During the month of January the company has the following costs: direct materials $52,000; direct labor $48, 400; indirect labor $5, 600; selling expenses $15,000 general and administrative expenses $9,000; taxes on the factory building $2,000; and rent on the factory building $18,000. The beginning inventory in work in process was $18,000 and the ending inventory in work in process was $19,000. The cost of goods manufactured was; Work in process(WIP) Beg_____________DM______________DL__________MOH____________OOGM (____________) End___________