The Donaldson Company uses a job-order costing system. The following data were recorded for July:

	July 1
	Work in Process	Added During July
Job Number	Inventory	Direct Materials	Direct Labor
475	$2,230	$1,100	$352
476	$1,700	$750	$1,090
477	$1,810	$1,030	$2,400
478	$990	$2,000	$2,420

Overhead is applied to jobs at the rate of 80% of direct materials cost. Jobs 475, 477, and 478 were completed during July and transferred to finished goods. Jobs 475 and 478 have been delivered to the customer. Donaldson's Work in Process inventory balance on July 31 was:

	$4,140
	$3,580
	$4,300
	$8,260