You are asked to bring the following incomplete accounts of Webber Printing Corporation up to date through January 31 of the current year. Consider the data that appear in the T-accounts as well as additional information given in items (a) through (i). Webber's job-order costing system has two direct cost categories (direct material and direct manufacturing labor) and one indirect cost pool (manufacturing overhead, which is allocated using direct manufacturing labor costs). 12/31 Beg. Bal Materials Inventory Control 15,000 Work in Process Inventory Control Manufacturing Overhead Control Cost of Goods Sold Wages Payable Control 3,000 End. Bal 1/31 Manufacturing Department Overhead Control Jan. Charges 57,000 Finished Goods Inventory 12/31 Beg. Bal 20,000