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 I and 3 are not finished by the end of March, and Job 2 is finished but not sold by the end of March. Job 1 Job 2 Job 3 $ 5,600 $ 8, 600 Direct materials used $ 12,600 $ 16,600 Direct labor used $ 20,600 $ 10,600 Determine the total dollar amount of Work in Process Inventory at the end of March O $58,320 O $46,360 O $35,600 O 93.920. O $6,760