The Ryde and Rowe Inc. had the following account balances as of January 1:

Direct Materials Inventory		$	8,700
Work in Process Inventory			76,500
Finished Goods Inventory			53,000
Manufacturing Overhead			0

During the month of January, all of the following occurred:

1.	Direct labor costs were $44,000 for 1,800 hours worked.
2.	Direct materials costing $27,000 and indirect materials costing $4,100 were purchased.
3.	Sales commissions of $15,000 were earned by the sales force.
4.	$23,000 worth of direct materials were used in production.
5.	Advertising costs of $6,300 were incurred.
6.	Factory supervisors earned salaries of $12,388.
7.	Indirect labor costs for the month were $3,000.
8.	Monthly depreciation on factory equipment was $4,500.
9.	Utilities expense of $5,132 was incurred in the factory.
10.	Equipment with manufacturing costs of $69,000 were transferred to finished goods.
11.	Monthly insurance costs for the factory were $4,200.
12.	$5,000 in property taxes on the factory were incurred and paid.
13.	Equipment with manufacturing costs of $91,077 were sold for $165,595.

Instructions
a.	Assume If Ryde and Rowe assigns manufacturing overhead of $34,400, what will be the balances in the Direct Materials, Work in Process, and Finished Goods Inventory accounts at the end of January?

b.	As of January 31, what will be the balance in the Manufacturing Overhead account?

c.	What was Ryde and Rowe