During the month of January, all of the following occurred:
1. Direct labor costs were $46,000 for 1,800 hours worked.
2. Direct materials costing $29,000 and indirect materials costing $4,500 were purchased.
3. Sales commissions of $17,000 were earned by the sales force.
4. $20,000 worth of direct materials were used in production.
5. Advertising costs of $6,300 were incurred.
6. Factory supervisors earned salaries of $11,155.
7. Indirect labor costs for the month were $3,000.
8. Monthly depreciation on factory equipment was $4,500.
9. Utilities expense of $5,609 was incurred in the factory.
10. Luggage with manufacturing costs of $69,000 were transferred to finished goods.
11. Monthly insurance costs for the factory were $4,200.
12. $5,000 in property taxes on the factory were incurred and paid.
13. Luggage with manufacturing costs of $94,178 were sold for $171,232.
Assume If Bags and Luggage assigns manufacturing overhead of $34,400, what will be the balances in the Direct Materials, Work in Process, and Finished Goods Inventory accounts at the end of January?
Direct materials inventory $ __________
Work in process inventory $ _________
Finished goods inventory $ __________