Tester Company applies overhead to products using a pre-determined rate of $11.25 per direct labor hour. During 2026, Tester Company began work on three jobs. Information relating to these three jobs is below: By the end of 2026, Job C-6 and Job E-3 had been completed. Job A-1 was not completed by the end of 2026. Additionally, by the end of 2026, Job C-6 had been sold while Job E-3 was not sold. Tester Company had total actual overhead cost of $24,60 during 2026. Calculate the amount of work in process inventory reported in Tester Company's December 31, 2026 balance sheet