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. Job 1 Job 2 Direct materials used Direct labor used $ 12,400 $ 16,400 $ 20,400 $ 10,400 $ 8,400 Job 3 $ 5,400 Determine the total dollar amount of Work in Process Inventory at the end of March. Multiple Choice $57.280 $45,640 $35.200 $92,480