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.