At January 1, 2020, Betty DeRose, Inc. reported work in process totaling $18,67 This balance was made up of three jobs having the following costs: #41 $4,390 $6,37e total cost at Jan. 1, 2e28 During 2820, Betty DeRose reported the following transactions: a. Direct materials used were: Job #171, $6,700; Job #236, $4,100; and $7,918 Job #412, $3,900 b, Direct labor incurred was: Job #171, $5,000; Job #236, $2,800; and Job #412, $3,000 c, overhead was applied to jobs at a rate of 85% of direct labor cost d. Job #171, which consisted of 150 units, was completed and transferred to the finished goods warehouse e, Job #412, which consisted of 250 units, was completed and transferred to the finished goods warehouse f. 55 units from Job #171 were sold and shipped to the customer; the 55 units were sold at a total selling price of $12,eee g. The actual overhead cost incurred during 2020 amounted to $1e,80e Calculate Betty's work in process inventory balance at December 31, 2020