Exercise 16-3 A job order cost sheet for Ryan Company is shown below. Job No. 92 For 2,000 Units Direct Direct Manufacturing Date Materials Labor Overhead Beg. bal. Jan. 1 6,000 6,700 4,690 6,700 12 25 27 9,600 8,160 2,500 3,600 15,200 19,900 3,060 15,910 Cost of completed job: $15,200 19,900 15,910 $51,010 $25.51 Direct materials Direct labor Manufacturing overhead Total cost Unit cost ($51,010 2,000) (a) On the basis of the foregoing data, answer the following questions. (1) What was the balance in Work in Process Inventory on January if this was the only unfinished job