Southern Industries uses job order costing. The following information was drawn from the Company's monthly accounting reports: Direct Materials Direct Labor Job 1 Job 2 Job 3 $65 $75 $36 354519 Southern applies overhead at the rate of 100% of direct labor costs. By the end of the month, both Job 1 and Job 2 had been completed and sold. Job 3 was still in process. At month-end, what was the balance in the Work in Process inventory? Multiple Choice 0 $349 0 $191 0 $74 0 $55