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. Direct materials used Direct labor used. Job 1 $13,000 $ 21,000 Job 2 $17,000 $11,000 Job 3 $6,000 $ 9,000 Determine the total dollar amount of Work in Process Inventory at the end of March. Multiple Choice $47,800 $36,400 $96,800