Santos Inc. had the following information for the preceding year: Beginning Ending Inventory Inventory (1/1) (12/31) $ 43,100 $ 31,300 $ 43,300 $ ?? $ 31,000 $ ?? Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Additional information for the year is as follows: Direct materials used Direct labor $204,100 $155,700 $166,900 Manufacturing overhead applied Cost of goods manufactured (completed) Cost of goods sold $529,300 $546,800 What was the ending Work in Process Inventory balance on 12/31