What was the January 1, 2020 beginning balance in the manufacturing overhead account?(Your answer should be entered as a number.)

I 01/01/2020 12/31/2020 I 2020 Sales in 2020 were 20% for cash and 80% on credit. Accounts Receivable | $25,000 $29,ooo| Accounts receivable written off as uncollectible I I $41,200 Allowance for Uncollectible Accounts [WWI Bad debt expense is recorded as 1.5% of credit sales I I ::l_ Gross margin expressed as a percent of cost of goods sold I I 56.25% | | Debit balance in the manufacturing overhead account at IW yearend but before closing to cost of goods sold ' Finished Goods $41,000 $47,000 | Work-inProcess I $32,000 I Direct materials placed into production I::IM Direct labor | | $1,610,000 Indirect materials placed into production I I $17,000 Indirect labor :Z Other indirect manufacturing costs I I $391,000 l::l Accounts Payable, Trade | $25,000 $28,000I Cash paid for raw materials I I $271,000 Raw Materials inventory I: at was the January 1, 2020 beginning balance in the manufacturing overhead account? (Your answer should be entered as a number.) .1