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. 54:06 Direct materials used Job 1 $ 11,400 Direct labor used $ 19,400 Job 2 $15,400 $ 9,400 Job 31 $ 4,400 $ 7,400 Determine the total dollar amount of Work in Process Inventory at the end of March. Multiple Choice $33,200 $85.280 $7,240 $42,040