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.

Determine the total dollar amount of Work in Process Inventory at the end of March.

Multiple Choice

$$61,440.$

$$48,520.$

$$36,800.$

$$98,240.$

$$6,520.$