Apple Ltd manufactures all types of custom-made premium head wears and hats for all types of occasions. It uses a job-costing system and applies manufacturing overhead on thebasis of machine hours. The company's manufacturing overhead budget for the year totalled $1,600,000. It has a maximum capacity of 400,000 machine hours. However, it is budgeted to be able to use 80% of this capacity during this period.

On 31 July, Apple Ltd has the following balances:

Work in process inventory

Job number 211 $22,500

Job number 212 $10,775

Raw materials inventory $16,700

Finished goods inventory

Job number 210 $28,750

In August, the following occurred:

(1) Raw materials purchased on credit $6,050

(2) Raw materials requisitions

• Job number 211 $1,275
• Job number 212 $750
• Job number 213 $3,100
• Indirect materials (used in production)$750

(3) Machine hours, direct labour hours and wages for factory employees

• Job number 211 - 3,000 machines hours, 2,900 labour hours, wages $30,600
• Job number 212 - 1,100 machines hours, 900 labour hours, wages $10,800
• Job number 213 - 4,875 machines hours, 3,575 labour hours, wages $50,125
• indirect labour - 750 labour hours, wages $ 7,350

(4) Spoilage & reworked costs

• Job number 211-Normal spoilage with estimated disposal selling price of $75 was incurred.
• Job number 212-Normal spoilage amounting to $88 and abnormal spoilage of $38 were incurred.
• Job number 213-Rework cost of $65 was incurred.

(5)Job number 211 and Job number 212 were completed during the month.

Calculate the Work in process as at 31 august.