Oriole Company begins operations on July 1, 2022. Information from job cost sheets shows the following: Manufacturing Costs Assigned Job No. July August September 100 $13,200 $9,680 101 11,880 10,670 $13,200 102 5,500 103 12,980 6,600 104 6,380 7,700 Job 102 was completed in July. Job 100 was completed in August, and Jobs 101 and 103 were completed in September. Each job was sold for 60% above its cost in the month following completion. (a) Compute the balance in Work in Process Inventory at the end of July