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.

1. Direct labor costs were $49,000 for 1,800 hours worked.

2. Direct materials costing $29,000 and indirect materials costing $4,600 were purchased.

3. Sales commissions of $17,000 were earned by the sales force.

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

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

6. Factory supervisors earned salaries of $12,535.

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

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

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

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

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

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

13. Units with manufacturing costs of $92,633 were sold for $168,424.

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 Linds operating income for January?