Sally's Alterations uses job order costing. At the beginning of January, there is only one job in Work in Process, Job 1, with costs to date of $30. During January, costs of $12 are added to Job 1, and the job is completed. Job 2 is started in February, and $50 of the cost is recorded on the job cost sheet. Job 2 is also completed in February. Job 3 is started but not completed in February, and $52 is added to that job cost sheet. What is the balance in the Work in Process Inventory account at the end of February