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). Materials Inventory Control 12/31 Beg. Bal 15,000 Work in Process Inventory Control Manufacturing Overhead Control Wages Payable Control Jan. Charges 3,000 End. Bal 1/31 Manufacturing Department Overhead Control 57,000 Finished Goods Inventory 12/31 Beg. Bal 20,000