17. Leija Manufacturing Company uses a job-order costing system and started the month of March with one job in process (Job #359). This job had $570 of cost assigned to it at this time. During March, Leija assigned production costs as follows to the jobs worked on during the month: Job # 359 Job # 360 Job # 361 Total cost assigned to jobs during March $6,700 $8,800 $3,100 During March, Leija completed and sold Job #359. Job #360 was also completed but was not sold by month end. Job #361 was not completed by the end of March. What is Leija's work in process inventory balance at the end of March?

2,300

3,100

3,900

11,100