The following account balances at the beginning of January were selected from the general ledger of Ocean City Manufacturing? Company: Work in process inventory ?$0 Raw materials inventory $ 28 comma 400 Finished goods inventory $ 40 comma 900 Additional? data: 1. Actual manufacturing overhead for January amounted to $ 62 comma 600. 2. Total direct labor cost for January was $ 63 comma 400. 3. The predetermined manufacturing overhead rate is based on direct labor cost. The budget for the year called for $ 252 comma 000 of direct labor cost and $ 327 comma 600 of manufacturing overhead costs. 4. The only job unfinished on January 31 was Job No.? 151, for which total direct labor charges were $ 5 comma 800 ?(1 comma 500 direct labor? hours) and total direct material charges were $ 14 comma 400. 5. Cost of direct materials placed in production during January totaled $ 123 comma 500. There were no indirect material requisitions during January. 6. January 31 balance in raw materials inventory was $ 35 comma 300. 7. Finished goods inventory balance on January 31 was $ 35 comma 100. What is the work in process inventory balance on January? 31?