A firm makes special assemblies to customers' orders and uses job costing. The data for a period are: Job Number AA10 BB15 CC20 $ $ $ $ Opening WIP 26,800 42,790 0 Material added in period 17.275 0 18,500 Labor for period 14,500 3,500 24.600 What was the approximate value of closing work in progress at the end of the period