Lind Manufacturing had the following account balances as of January $1.$

Direct Materials Inventory $ $8,700$

Work in Process Inventory $76,500$

Finished Goods Inventory $53,000$

Manufacturing Overhead $0$

During the month of January, all of the following occurred.

Direct labor costs were $$44,000$ for $1,800$ hours worked.

Direct materials costing $$27,000$ and indirect materials costing $$5,300$ were purchased.

Sales commissions of $$15,500$ were earned by the sales force.

Direct materials of $$22,000$ were used in production.

Miscellaneous selling and administrative costs of $$6,300$ were incurred.

Factory supervisors earned salaries of $$11,863.$

Other Indirect labor costs for the month were $$3,000.$

Monthly depreciation on factory equipment was $$4,500.$

Monthly utilities expenses of $$5,645$ were incurred in the factory.

Completed units with manufacturing costs of $$69,000$ were transferred to finished goods.

Monthly insurance costs for the factory were $$4,200.$

Monthly property taxes on the factory of $$5,000$ were incurred and paid.

Units with manufacturing costs of $$98,722$ were sold for $$179,494.$

Required:

a$.$ If Lind assigns manufacturing overhead of $$34,400,$ what will be the balances in the Direct Materials, Work in Process, and Finished Goods Inventory accounts at the end of January?

b$.$ As of January $31,$ what will be the balance in the Manufacturing Overhead account?

c$.$ What was Lind$$s operating income for January?