QUESTION 4 Data: The table presents account information for Mocha Cola Beverages pertaining to January of 2020. Beginning Balance Raw Materials $4,300 $21,090 Ending Balance Work in Process Purchases of Raw Materials $29,050 $4,800 Beginning Balance Finished Goods 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 Cost of Goods Manufactured 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 variable manufacturing overhead added to Work in Process in January