1 A company that uses job order costing reports the following information. Overhead is applied at the rate of 60% of Grect mates. The company has no beginning Work in Process or Finished Goods inventories. Jobs 1 and 3 are not finished by the end of March, and Job 2 is shed but not sold by the end of March. Direct materials used Direct labor used Job 1 Job 2 Job 3 $4,200 $7,200 $ 11,200 $ 15,200 $19,200 $9,200 Determine the total dollar amount of Work in Process Inventory at the end of March. Multiple Choice $83,840. $32,800. $41,320