Crane Company manufactures custom-order furniture. During 2020, actual manufacturing overhead totaled $710000. Based on the 2020 results, and projected production for 2021, management prepared the 2021 budget and estimated that manufacturing overhead would total $784000. The estimated number of direct labor hours for 2021 is 49000, and the estimated amount of direct labor cost is $900000. The company plans to use direct labor hours as the basis to allocate overhead to jobs. During May and June 2021, employees worked on the following four jobs: Monthly data Job X43 Job X87 Job Z22 Job A33 May Direct materials $85000 $71000 $43000 $37000 Direct labor cost $100000 $90000 $77000 $51000 Direct labor hours 5000 4500 3800 2500 June Direct materials $23000 $40000 $34000 $23000 Direct labor cost $27000 $51000 $61000 $32000 Direct labor hours 1200 2500 3000 1600 All jobs were started in May. Jobs X87 and A33 were completed and delivered to customers during June. What is the balance of the Work in Process Inventory account on June 30? $658000 $334200 $208000 $450000