The following events took place for BRM Manufacturing Company during January 2017, the first month
	of its operations as a producer of digital thermometers:
	a. Purchased $59,530 of materials
	b. Used $45,360 of direct materials in production
	c. Incurred $68,030 of direct labor wages
	d. Incurred $96,380 of factory overhead
	e. Transferred $158,740 of work in process to finished goods
	f. Sold goods with a cost of $124,730
	g. Earned revenues of $283,470
	h. Incurred $73,700 of selling expenses
	i. Incurred $31,180 of administrative expenses
	What is the balance in the Work in Process account at the end of January?