Question - The following events took place for BRM Manufacturing Company during January 2014, the first month of its operations as a producer of digital thermometers:

a. Purchased $58,600 of materials

b. Used $45,100 of direct materials in production.

c. Incurred $67,400 of direct labor wages.

d. Incurred $94,900 of factory overhead.

e. Transferred $157,600 of work in process to finished goods.

f. Sold goods with a cost of $125,400.

g. Earned revenues of $281,900.

h. Incurred $72,100 of selling expenses.

i. Incurred $31,600 of administrative expenses.

What is the balance in the Work in Process account at the end of January?