Santos Inc had the following information for the preceding year: Beginning Inventory (1/1) Ending Inventory (12/31) Raw Materials Inventory $ 42,100 $ 32,400 Work in Process Inventory $ 41,600 $ ?? Finished Goods Inventory $ 35,100 $ ?? Additional information for the year is as follows: Direct materials used $ 200,900 Direct labor $ 152,200 Manufacturing overhead applied $ 166,800 Cost of goods manufactured $ 533,100 Cost of goods sold $ 551,100 What was the ending Work in Process Inventory balance on 12/31?