Mendez Inc had the following information for the preceding year: Beginning Inventory (1/1) Ending Inventory (12/31) Work in Process Inventory $ ?? $ 36,000 Finished Goods Inventory $ ?? $ 33,500 Additional information for the year is as follows: Direct materials used $ 202,500 Direct labor $ 150,800 Manufacturing overhead applied $ 162,300 Cost of goods manufactured $ 534,600 Cost of goods sold $ 545,100 What was the beginning Work in Process Inventory balance on 1/1?