The following account balances at the beginning of January were selected from the general ledger of Superior Juice Manufacturing Company: Additional data: 1. Actual manufacturing overhead for January amounted to $62,900. 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 $240,000 of direct labor cost and $336,000 of manufacturing overhead costs. 4. The only job unfinished on January 31 was Job No. 151, for which total direct labor charges were $5800 (1200 direct labor hours) and total direct material charges were $15,000. 5 . Cost of direct materials placed in production during January totaled $123,100. There were no indirect material requisitions during January. 6. January 31 balance in raw materials inventory was $35,400. 7. Finished goods inventory balance on January 31 was $35,500. What is the work in process inventory balance on January 31 ? $66,157$94,957$8120$28,920