Bryant Company designs and builds fancy dining room tables for individual customers. On July 1, there were two jobs in process: Job 391 with a beginning balance of $21,700 and Job 392 with a beginning balance of $8,790. Overhead costs are applied by using a rate of 70% of direct labor costs. Both jobs are unfinished on July 31. Data on July costs for both jobs are as follows: Job 391 Job 392 Direct materials $5,100 $ 9,200 Direct labor cost 2,700 11,000 Calculate the total the work-in-process account at July 31