A company that uses job order costing reports the following information. Overhead is applied at the rate of 60% of direct materials. 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 finished but not sold by the end of March Determine the total dollar amount of Work in Process Inventory at the end of March. $86,720. $42,760. $7,160. $33,600. $53,120