The Bags and Luggage Company had the following account balances as of January 1:

Direct Materials Inventory		$	8,700
Work in Process Inventory			76,500
Finished Goods Inventory			53,000
Manufacturing Overhead			- 0 -

During the month of January, all of the following occurred:

1.	Direct labor costs were $49,000 for 1,800 hours worked.
2.	Direct materials costing $27,000 and indirect materials costing $4,900 were purchased.
3.	Sales commissions of $15,000 were earned by the sales force.
4.	$23,000 worth of direct materials were used in production.
5.	Advertising costs of $6,300 were incurred.
6.	Factory supervisors earned salaries of $11,866.
7.	Indirect labor costs for the month were $3,000.
8.	Monthly depreciation on factory equipment was $4,500.
9.	Utilities expense of $5,843 was incurred in the factory.
10.	Luggage with manufacturing costs of $69,000 were transferred to finished goods.
11.	Monthly insurance costs for the factory were $4,200.
12.	$5,000 in property taxes on the factory were incurred and paid.
13.	Luggage with manufacturing costs of $93,503 were sold for $170,005.

a.	Assume If Bags and Luggage assigns manufacturing overhead of $34,400, what will be the balances in the Direct Materials, Work in Process, and Finished Goods Inventory accounts at the end of January?(Input all amounts as positive values. Omit the "$" sign in your response.)

Direct materials inventory	$ _____________
Work in process inventory	$ _____________
Finished goods inventory	$ _____________

b.	As of January 31, what will be the balance in the Manufacturing Overhead account? (Input all amounts as positive values. Omit the "$" sign in your response.)

Manufacturing overhead

$ __________

c.	What was Bags and Luggage's operating income for January? (Input all amounts as positive values.Omit the "$" sign in your response.)

Operating income

$ ___________