Scarborough Apparel manufactures customized athletic wear for gyms and sporting events. The company uses a job costing system to cost the products it manufactures. The following information is available for the month of July:

Job number	Costs incurred to March 1	Added in July		Status at July 31
		Direct materials	Direct labour
SA 121	$25,320	$2,500	$2,592	Completed and sold
SA 122	850	?	3,240	Completed but not sold
SM 225	10,500	12,500	3,348	Not completed
SM 226		500	900	Started and not completed

Direct materials inventory

Balance, March 1	$4,250
March purchases	25,300
Balance, March 31	5,700

Finished goods inventory

Beginning inventory Job SM 206: $22,100

Scarborough uses a normal costing system and applies manufacturing overhead at a rate of

$75 per direct labour hour. The average direct labour wage is $18 per hour. What was the balance in the work-in-process account on July 31?

$27,748

$40,298

$45,448

$26,348