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 $ 11,000 $ 15,000 $4,000 Direct labor used $ 19,000 $9,000 $7,000 Determine the total dollar amount of Work in Process Inventory at the end of March $50,000 $32.400 O $7.400 O $40,600 $82,400