Using the table below, calculate the Work in Process ending inventory balance. Beginning Work in Process Inventory Raw Materials Used During January Direct Materials Used During January Indirect Materials Used During January Direct Labor Used During January Indirect Labor Used During January Applied Manufacturing Overhead During January Actual Manufacturing Overhead During January Administrative Salaries in January Jobs Completed During January $3,000 $1.500 $1.200 $300 $1.700 $800 $700 $600 $500 $1,400 $5,100 O $6,600 $6,800 $5,200