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 $2$Job $3$Direct materials used$ $12,800$$ $16,800$$ $5,800$Direct labor used$ $20,800$$ $10,800$$ $8,800$ Determine the total dollar amount of Work in Process Inventory at the end of March.Multiple Choice$$59,360.$$$47,080.$$$36,000.$$$95,360.$$$6,680.$