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

$$104,000.$

$$65,600.$

$$6,200$

$$51,400.$

$$38,400.$