Mendez Inc had the following information for the preceding year:

	Beginning Inventory (1/1)			Ending Inventory (12/31)
Work in Process Inventory	$	??		$	39,600
Finished Goods Inventory	$	??		$	36,600

Additional information for the year is as follows:

Direct materials used	$	204,900
Direct labor	$	154,800
Manufacturing overhead applied	$	160,900
Cost of goods manufactured	$	534,200
Cost of goods sold	$	553,000

What was the beginning Work in Process Inventory balance on 1/1?