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Tina Company reports the following data for 2013: Cost of goods manufactured$69,300 Direct materials used27,000 Direct labor incurred30,000 Work in process inventory, Jan. 1, 20139,000

Tina Company reports the following data for 2013:

Cost of goods manufactured$69,300

Direct materials used27,000

Direct labor incurred30,000

Work in process inventory, Jan. 1, 20139,000

Manufacturing overhead is 75% of the cost of direct labor.

Work in process inventory on December 31, 2013, is?

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