QUESTION 3 Data: The table presents account information for Mocha Cola Beverages pertaining to January of 2020. Beginning Balance Raw Materials $4,300 Ending Balance Work in Process $21,090 Purchases of Raw Materials $29,050 Beginning Balance Finished Goods $4,800 Direct Materials used in production $27,280 Cost of Goods Sold $33,500 Beginning Balance Work in Process $8,920 Marketing Costs (variable) $5,130 Direct Labor used in production $17,430 Administration Costs (fixed) $7,960 Mig, Overhead (fixed) $11,130 Revenues $66,200 Cost of Goods Manufactured $49,670 Click Save and Submit to save and submit. Click Save All Answers to save all answers Focusing on the accounts: Raw Materials; Work in Process; Finished Goods; and Income Summary answer the following questions. Keep in mind that this data is not complete and that balancing the accounts may be required to answer the questions. Question: What is the value of the goods that completed production in January