A company that uses job order coiting reports the following information. Overhead is applied at the rate of 60% of direct materials. The company has no begirming Work in Process or Finished Goods imyentorien. Jobs 1 and 3 are not finished by the end of March, and Job 2 is finished but not sold by the end of March. Determine the total dollar amount of Work in Process Inventory at the end of March. $48,960. $39,880. \$3. 1. $80,960 $7,480