Jan. 31 Work in Process 68,400.00 Factory Overhead 7,000.00 Materials 75,400.00 Jan. 31 Work in Process 53,600.00 Factory Overhead 11,200.00 Wages Payable 64.800.00 Jan. 31 Work in Process 40,736.00 Factory Overhead 40,736.00 Jan. 31 Finished Goods 72,384.00 Work in Process 72,384.00