please help! I need to answer all boxes.

A job order cost sheet for Lowry Company is shown below. Job No. 92 For 2,000 Units DirectManufacturing Direct Materials Labor Date Overhead Beg. bal Jan. 1 8 12 25 27 6,004 5,6007,900 7,900 2,300 8,700 7,047 4,100 15,80020,700 3,321 16,372 Cost of completed job: $15,800 20,700 16,372 $52,872 $26.44 Direct materials Direct labor Manufacturing overhead Total cost Unit cost ($52,872/2,000) (a) On the basis of the foregoing data, answer the following questions (1) What was the balance in Work in Process Inventory on January 1 if this was the only unfinished job? Balance in Work in Process Inventory on January 1