Santos Inc had the following information for the preceding year: BeginningEnding Inventory Inventory (12/31) Raw Materials Inventory Work in Process Inventory Finished Goods Inventory $ 43,000 $ 35,800 39,000$? $35,100$? Additional information for the year is as follows: Direct materials used Direct labor Manufacturing overhead applied Cost of goods manufactured Cost of goods sold $204,000 156,600 $162,400 $527,300 $ 547100 What was the ending Work in Process Inventory balance on 12/31? O $14,700 O $34,700 $53,700 O $58,800