Cobra Industries reports the following information for the month: Job 1 Job 2 Job 3 Direct Materials $60 $70 $40 Direct Labor 20 30 10 40 60 20 Manufacturing Overhead By the end of the month, both Job 1 and Job 2 had been completed and sold. Job 3 is unsold. At month-end, what is the balance in inventory to be reported on the balance sheet