A company uses a job order cost system with overhead applied to products on the basis of machine hours. For the upcoming year, the company estimated its total manufacturing overhead cost at $$207,570$ and total machine hours at $62,900.$ During the first month of operations, the company worked on three jobs and recorded the following actual direct materials cost, direct labor cost, and machine hours for each job:

Job $101$ Job $102$ Job $103$ Total

Direct materials used $$11,700$ $$8,700$ $$4,300$ $$24,700$

Direct labor $$17,700$ $$6,900$ $$4,400$ $$29,000$

Machine hours $1,700$ hours $2,100$ hours $800$ hours $4,600$ hours

Job $101$ was completed and sold for $$51,900.$

Job $102$ was completed but not sold.

Job $103$ is still in process.

What was the total manufacturing overhead applied to the Work in Process Inventory account during the first month of operations? $($Round your intermediate calculations to $2$ decimal places.$)$

What was the balance in the Work in Process Inventory account at the end of the first month? $($Round your intermediate calculations to $2$ decimal places.$)$