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 $ 13,200 $ 17,200 $ 6,200 Direct labor used $ 21,200 $ 11,200 $ 9,200 Determine the total dollar amount of Work in Process Inventory at the end of March. Question 5 Select one: a. $6,520. b. $36,800. c. $98,240. d. $48,520. e. $61,440.