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 Direct materials used $ 10,400 Direct labor used $ 18,400 Job 2 $ 14,400 $ 8,400 Job 3 $3,400 $ 6,400 Determine the total dollar amount of Work in Process Inventory at the end of March.