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	$29,000
Finished goods inventory	$40,800

Additional data:

1.	Actual manufacturing overhead for January amounted to $64,000.
2.	Total direct labor cost for January was $63,500.
3.	The predetermined manufacturing overhead rate is based on direct labor cost. The budget for the year called for $250,000 of direct labor cost and $350,000 of manufacturing overhead costs.
4.	The only job unfinished on January 31 was Job No. 151, for which total direct labor charges were $5,200 (1,100 direct labor hours) and total direct material charges were $14,300.
5.	Cost of direct materials placed in production during January totaled $123,000. There were no indirect material requisitions during January.
6.	January 31 balance in raw materials inventory was $35,700.
7.	Finished goods inventory balance on January 31 was $34,800.

What is the work in process inventory balance on January 31?