What amount of work in process inventory was transferred out to finished goods during January?

On January 31, a snowstorm damaged the office of a small business, and some of the accounting information stored in the computer's memory was lost. The following information pertaining to January activities was retrieved from other sources: Direct materials purchased Work in process-beginning inventory Direct materials-beginning inventory Direct materials-ending inventory Finished goods-beginning inventory Finished goods-ending inventory Sales Manufacturing overhead and direct labour incurred Gross profit percentage based on net sales $19,440 2,160 6,480 10,800 12,960 2,700 64,800 23,760 40 %