The following selected data were taken from the books of the Owens O-Rings Company. The company uses job costing to account for manufacturing costs. The data relate to April operations.

A) Materials and supplies were requisitioned from the stores clerk as follows:

Job 405, material X, $9,000.

Job 406, material X, $5,000; material Y, $8,000.

Job 407, material X, $9,000; material Y, $5,200.

For general factory use: materials A, B, and C, $4,300.

B) Time tickets for the month were chargeable as follows:

Job 405	$	24,500	5,000	hours
Job 406	$	16,000	5,600	hours
Job 407	$	10,000	3,900	hours
Indirect labor	$	5,700

C) Other information:

Factory paychecks for $38,700 were issued during the month.

Various factory overhead charges of $21,400 were incurred on account.

Depreciation of factory equipment for the month was $7,400.

Factory overhead was applied to jobs at the rate of $5.20 per direct labor hour.

Job orders completed during the month: Job 405 and Job 406.

Selling and administrative costs were $4,100.

Factory overhead is closed out only at the end of the year.

The end of the month Work-in-Process Inventory balance would be:

$37,440.

$44,480.

$70,100.

$114,580.