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. (i) Materisls and supplies were requisitioned from the stores clerk as follows: Job 405, material X,$7,900. Job 406, material X,$3,900; material Y, $6,900. Job 407, material X, \$7,900; material Y, $4,100. For general factory use: materials A, B, and C, $3,200. (2) Time tickets for the month were chargeable ss follows: (3) Other information: Foctory poychecks for $37,600 were issued during the month. Various factory overhesd charges of $20,300 were incurred on account. Depreciation of factory equipment for the month was $6,300. Factory overhead was applied to jobs at the rate of $4.10 per direct labor hour. Job orders completed during the month: Job 405 and Job 406 . Selling and administrative costs were $3,000. Foctory overhesd is closed out only at the end of the year. The end of the month Work-in-Process Inventory bolance would be: Multiple Choice $32,390 $99,180. $66,800 $25,010