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 soid by the end of March. Determine the total dollar amount of Work in Process Inventory at the end of March. Determine the total dollar amount of Work in Process Inventory at the end of March. Multiple Choice $38,400. $51,400 $6,200. $65.600. $104,000