Redwoods Company designs and builds exotic furniture for individual customers. On March 1, there were two jobs in process: Job 400 with a beginning balance of $23,000 and Job 402 with a beginning balance of $6,000. Overhead costs are applied by using a rate of 50% of direct labor costs. Both jobs are unfinished on March 31. Data on March costs for both the jobs are as follows:

	Job 400	Job 402
Direct materials	$6,000	$ 10,000
Direct labor cost	4,000	13,000

What is the total of the work-in-process account on March 31?

a. $45,000

b. $58,490

c. $38,00

d. $70,500

e. None of these choices are correct.