The following information is available for Rhonda, Inc. for the month of January: Units Cost Work-in-process, January 1 (70% complete) 5,000 Direct materials $12,000 Direct labor 6,000 Manufacturing overhead 15,000 Work-in-process, January 1 $33,000 Started in production during January 25,000 Cost Added: Direct materials $36,000 Direct labor 7,800 Manufacturing overhead 15,600 Total costs added during January $59,400 Work-in-process, January 31 (80% complete) 2,000 Materials are added at the beginning of the process. Required: