Cost data for the month of March follow. 1. Purchased supplies on account $1,880. 2. Issued supplies $1,290 (60\% direct and 40% indirect). 3. Assigned labor costs based on time cards for the month which indicated labor costs of $71,400 ( 80% direct and 20% indirect). 4. Operating overhead costs incurred for cash totaled $40,800. 5. Operating overhead is applied at a rate of 90% of direct labor cost. 6. Work completed totaled $76,500. Determine the balance of the Service Contracts in Process account. Balance of Service Contracts in Process account $ The following are the job cost related accounts for the law firm of Blossom Associates and their manufacturing equivalents