Riverbed makes and delivers delicious meals, either ordered directly off its menu or customized to its customers' specifications (e.g., meatless or with jalapeos). The company sells its meals to individual households as well as businesses and organizations throughout the metro area. In determining its financial situation at the end of April, Riverbed's accountant considered the jobs in process at the beginning of the month, along with costs and work done on jobs throughout April, and tallied costs to date on jobs that were not yet finished at the end of April, as follows. 1. At March 31, Job \#120 was the only job in inventory, and it was not yet finished. At that point, it had direct material costs of $52 and had used 27 direct labor hours. 2. During April, Riverbed requisitioned the followed direct materials costs for these jobs: $700 for Job \#120, $460 for Job \#121, and \$990 for Job \#122. 3. During April, Riverbed used the following direct labor hours for these jobs: 56 hours for Job \#120, 134 hours for Job \#121, and 169 hours for Job \#122. 4. During April, the following MOH costs were recognized: depreciation on plant assets $1,940, utility costs for the plant yet to be paid $560, and salary for plant supervisor $2,940 ( $1,470 had been paid; $1,470 was accrued). 5. By the end of April, Job \#120 had been completed and sold (on credit), Job \#121 was completed but not yet sold, and Job \#122 had not yet been completed. Riverbed's direct labor cost is $15/ hour. It allocates MOH on the basis of direct labor hours. At the beginning of the year, the company expected total MOH costs to be $176,960 and direct labor hours to be 12,640 . Riverbed sets its selling price at 150% of its product costs. Determine the beginning balance of WIP Inventory on April 1. Beginning balance of WIP Inventory $