The following information is available at the end of June: Balance in Work in Process Inventory on June 1 $41,800 Direct material costs for June 74,500 Direct labor costs for June 62,500 Overhead applied at rate of 140% of direct labor dollars Jobs completed during June Job 88 $48,000 Job 89 55,000 Job 90 69,450 Job 92 43,150 Jobs 91 and 93 were not completed at the end of June. Compute the balance in the Work in Process Inventory account on June 30. $50,700 $224,500 $52,400 $213.900