The following information is available at the end of July: Work in Process, July 1 $57,600 Direct material costs for July $89,200 Direct labor costs for July $76,500 Factory overhead applied $91,800 Jobs completed during July Job 104 $64,300 Job 105 $52,520 Job 107 $69,450 Job 108 $56,150 Jobs 106 and 109 were in process at the end of July. Compute the balance in the Work in Process (WIP) Inventory account on July 31. Multiple Choice