Use the information below to calculate the ending balance of the Work in Process Inventory Account Work in Process Inventory Jan 1 Beg Bal $7,000 Jan 30 TO Unknown Jan 30 DM 78.400 Jan 30 DL 195,000 Jan 30 FOV 136,500 Jan 30 EB Unknown Finished Goods Inventory Jan 1 Beg Bal $42.000 Jan 30 TI 387,000 What was the balance of work in process inventory at January 30? 29,900 22.900 8,100 35,000 Next MacBook Air