A new company started production. Job 10 was completed, and Job 20 remains in production. Here is the information from job cost sheets from their first and only jobs so far: J Jobs 10 costs are: Direct Materials $765 Direct Labor 75 hours for labor cost 1575 Manufacturing Overhead $60 Total cost $2,400 Jobs 20 costs are: Direct Materials $145 Direct Labor 75 hours for labor cost 2373 Manufacturing Overhead $90 Total cost $2,608 Using the information provided, what is the balance in work in process (WIP)