Jolly Manufacturing produces furniture. Jolly has three jobs in process at the end of the month with the following information: 1. Job AA$400 direct materials, $620 direct labor 2. Job BB$340 direct materials, $580 direct labor 3. Job CC$120 direct materials, $80 direct labor Jolly's average direct labor rate is $20 per hour, and Jolly applies overhead at the rate of $17 per direct labor hour. What is the balance in Jolly's Work-in-Process Inventory at the end of the month? Select one: O a. $2,368 O b. $3,228 O c. $1,088 O d. $2,140