Mendez Inc. had the following information for the preceding year: Beginning Ending Inventory Inventory (1/1) (12/31) SPP $ 39,900 $ 22 $ 34,500 Work in Process Inventory Finished Goods Inventory Additional information for the year is as follows: Direct materials used $209,300 Direct labor $154,200 Manufacturing overhead applied $168,900 Cost of goods manufactured $529,500 Cost of goods sold $548,900 What was the beginning Work in Process Inventory balance on 1/12