Raw Materials: Work in Process: Finished Goods; and Income Summary answer the following questions. Keep in mind that this data is not complete and that balancing the accounts may be required to answer the questions. Data: The table presents account information for Mocha Cola Beverages pertaining to January of 2020. Beginning Balance Raw Materials $4,300 Ending Balance Work in Process $21,090 Purchases of Raw Materials $29,050 Beginning Balance Finished Goods $4,800 Direct Materials used in production $27,280 Cost of Goods Sold $33,500 Beginning Balance Work in Process $8.920 Marketing Costs (variable) $5,130 Direct Labor used in production $17,430 $7,960 Administration Costs (fixed) $11,130 Mig Overhead (fixed) $66,200 Revenues $49,670 Cost of Goods Manufactured Focusing on the accounts: Question: What is the value of variable manufacturing overhead added to Work in Process in January