ABC Inc. worked on three jobs during its first year of operation: nos. 523, 524, and 525. Job 523 was completed and sold. 524 was completed by year-end but not sold. Job 525 was unfinished at year end. ABC Inc. allocates overhead at 190% of direct labor cost. Job #523 Job #524 Job #525 Direct Material Direct Material Direct Material $35,000 $28,000 $45,000 Direct Labor 1200 Direct Labor 2000 Direct Labor 4000 hours @ $25/hour hours @ $20/hour hours @ $30/hour What total dollar amount amount was left in work in process at the end of the year? $246,250 $273,000 $393,000 $ 158,000 $144,000 $122,000