Johnson Company uses a job-order costing system and began the month of April with three jobs in process. The cost of beginning work in process plus the costs added during April are shown below:  Job A-1 beginning work in process ....... $32,000 COSTS ADDED DURING APRIL: direct material cost ............ $49,000 direct labor cost ............... $18,000  Job C-6 beginning work in process ....... $64,000 COSTS ADDED DURING APRIL: direct material cost ............ $37,000 direct labor cost ............... $45,000  Job E-3 beginning work in process ....... $48,000 COSTS ADDED DURING APRIL: direct material cost ............ $52,000 direct labor cost ............... $63,000 Johnson Company applies overhead to jobs at a rate of 125% of direct labor cost. During April, Job C-6 and Job E-3 had been completed. Job A-1 was not completed by the end of April. Additionally, by the end of April, Job C-6 had been sold while Job E-3 was not sold. Johnson Company's actual overhead cost for the month of April totaled $149,000. Calculate the amount of work in process inventory shown in Johnson Company's April 30 balance sheet.