how to solve

Santos Inc. had the following information for the preceding year: Beginning Ending Inventory Inventory (1/1) (12/31) $ 43,300 $ 37,800 $ 42,600 $ ?? $ 38,400 $ ?? :07 Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Additional information for the year is as follows: Direct materials used $206,100 Direct labor $ 159, 700 Manufacturing overhead applied $163,000 Cost of goods manufactured $530, 600 Cost of goods sold $552,900 What was the endina Work in Process Inventory balance on 12/31