Santos Inc. had the following information for the preceding year: Beginning Ending Inventory Inventory (1/1) (12/31) $ 43,200 $ 38,400 Raw Materials Inventory Work in Process Inventory Finished Goods Inventory $ 35,600 $ 42,400 $ ?? $ ?? Additional information for the year is as follows: Direct materials used $202,600 Direct labor $154,000 Manufacturing overhead applied $164,800 Cost of goods manufactured $526,700 Cost of goods sold $547,900 What was the ending Work in Process Inventory balance on 12/31?