Weisinger Corporation has provided the following data for the month of January: Inventories Beginning Ending Raw materials $28,000 $29,000 Work In process $16,000 $14,000 Finished goods $42,000 $54,000 Additional Information Raw material purchases $56,000 Direct labor costs $87,000 Manufacturing overhead cost incurred $51,000 Indirect materials included in manufacturing overhead costs incurred $3,000 Manufacturing overhead cost applied to work in process $55,0