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 $2,390 $1,340 $329 476 $1,320 $1,310 $1,680 477 $1,190 $1,840 $1,720 478 $1,100 $1,870 $2,580 Overhead is applied to jobs at the rate of 60% 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