1. ) Billy Baroo Company uses a job order cost system. The following information was found in the Work-in-Process account for the month of July.

Date	Description	Amount
July 1	Balance	$12,000
July 2-29	Direct labor	38,000
July 2-29	Direct Materials	52,000
July 2-29	Factory overhead	30,400
July 31	Transfer to finished goods	(80,000)

Billy Baroo applies overhead to production at a predetermined rate of 80% based on the direct labor cost. Job #23, the only job still in process at the end of July, has been charged with direct labor of $12,000.

1. What is the ending balance of work-in-process account?
2. What was cost of direct material charged to Job #23