On January 1, there were two jobs in process at FGHJ Company. Details of the jobs are: Job 1 Job 2 Direct Materials Direct Labor 8,700 1,600 3,200 4,200 Materials inventory at January 1 totaled 46,000 and 5,800 in materials were purchased during the month. A requisition for 800 in supplies was filed. On January 1, finished goods inventory consisted of two jobs: Job No. 3 costing 19,600 and Job No. 4 costing 7,900. Both jobs were sold during the month. Also during January, Job No. 1 and Job No. 2 were completed. Completing Job No. 1 required additional 3,400 in direct labor and 1,500 in direct materials. The Job No. 2 completion costs included an additional 5,400 in direct materials and 10,000 in direct labor. Job No. 5 was started during the period but was not finishied. A total of 15,700 of direct materials were brought from the storeroom during the period and total direct labor costs for the period amounts of 20,400. Factory overhead was applied at 150% of direct labor costs to all of the jobs. What is the cost of job completed in January? What is the cost of work in process ending inventory in January?