Sacramento General Steel Corporation uses a job-order costing system and started the month of October with a zero balance in its work in process and finished goods inventory accounts. During October, Sacramento General Steel worked on three jobs and incurred the following direct costs on those jobs: Job B18 Job B19 Job C11 Direct materials $12,000 $25,000 $18,000 Direct labor $8,000 $10,000 $5,000 Sacramento General Steel applies manufacturing overhead at a rate of 150% of direct labor cost. During October, Sacramento General Steel completed Jobs B18 and B19 and sold Job B19. How much is Sacramento General Steels work in process inventory balance at the end of October? Sacramento General Steel Corporation uses a job-order costing system and started the month of October with a zero balance in its work in process and finished goods inventory accounts. During October, Sacramento General Steel worked on three jobs and incurred the following direct costs on those jobs: Job B18 Job B19 Job C11 Direct materials $12,000 $25,000 $18,000 Direct labor $8,000 $10,000 $5,000 Sacramento General Steel applies manufacturing overhead at a rate of 150% of direct labor cost. During October, Sacramento General Steel completed Jobs B18 and B19 and sold Job B19. How much is Sacramento General Steels work in process inventory balance at the end of October? $30,500 $43,000 $32,000 $23,000