Job No.92 For 2000 units date Direct materials Direct labor manufacturing overhead beg. Bal. Jan. 1 5200 7000 4900 8 7000 12 10000 8000 25 2900 27 5000 4000 --------------------------------------------------------------------------------------------- 15100 22000 16900 Cost of completed job: direct materials: $15100 direct labor: 22000 manufacturing overhead 16900 total cost: $54000 unit costs ($54000/2000) : $27000 On the basis of this data, answer the following questions" what was the balance in work in process inventory on January 1 if this was the only unfinished job