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Tina Company reports the following data for 2013:
Tina Company reports the following data for 2013:
Cost of goods manufactured $69,300
Direct materials used 27,000
Direct labor incurred 30,000
Work in process inventory, Jan. 1, 2013 9,000
Manufacturing overhead is 75% of the cost of direct labor.
Work in process inventory on December 31, 2013, is?