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 900 Finished goods inventory $ 41 comma 000

Additional? data:

1.	Actual manufacturing overhead for January amounted to $ 64 comma 400$64,400.
2.	Total direct labor cost for January was $ 63 comma 800$63,800.
3.	The predetermined manufacturing overhead rate is based on direct labor cost. The budget for the year called for $ 250 comma 000$250,000 of direct labor cost and $ 350 comma 000$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 $ 6 comma 000$6,000 ?(1 comma 4001,400 direct labor? hours) and total direct material charges were $ 14 comma 900$14,900.
5.	Cost of direct materials placed in production during January totaled $ 123 comma 900$123,900. There were no indirect material requisitions during January.
6.	January 31 balance in raw materials inventory was $ 35 comma 500$35,500.
7.	Finished goods inventory balance on January 31 was $ 35 comma 500$35,500.

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