ABC Company utilizes job-order costing. It allocales overhead at a rate of 130% of direct labor costs. The following is data regarding three jobs: WIP balance Direct Direct AL Materials Labor Costs Feb 1 Costs added added in in February February Job #101 $400 $200 $500 Job # 102 $500 $300 $300 Job #103 $300 $260 $100 Job #102 was completed and sold in February. How much is the balance in the WIP account at the end of February (DO NOT USE COMMAS OR THE DOLLAR SIGN)