Print item work in process, January 1, 13,600 units, 80% completed $176,800 $122,400 Direct labor for January 454,583 Factory overhead for January 555,601 work in process, January 31, 11,200 units, 45% completed answers to two decimal places. Cost of 31 Cost of 31 Inventory in process, January 1 Inventory in process, January 1 122,400 X Started and completed in January 125,340X Inventory in process, January 31 Cost Information 680,520 X Print Item 3,14750 x TO complete inventory in process, January 1 0w_1s s82] Started and completed in January 16,218 X two decimal places. 0.05 X