The following presents account information for Mocha Cola Beverages pertaining to January of 2020. Beginning Balance Raw Materials ... $4,300; Ending Balance Work in Process ... $21,090; Purchases of Raw Materials ... $29,050; Beginning Balance Finished Goods ... $4,800; Direct Materials used in production ... $27,280; Cost of Goods Sold ... $33,500; Beginning Balance Work in Process ... $8,920; Marketing Costs (variable) ... $5,130; Direct Labor used in production... $17,430; Administration Costs (fixed) ... $7,960; Mfg. Overhead (fixed) ... $11,130; Revenues ... $66,200; Cost of Goods Manufactured ... $49,670, Focusing on the accounts: Raw Materials, Work in Process, Finished Goods, and Income Summary answer the following question. Keep in mind that this data is not complete and that balancing the accounts may be required to answer the question. What is the value of the product costs recognized on the Income Statement in January?