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, $7,400, Job 406, material X, $3,400; material Y, $6,400. Job 407, material X, $7.400; material Y. $3,600. For general factory use: materials A, B, and C, $2,700. B) Time tickets for the month were chargeable as follows: Job 405 Job 406 Job 407 Indirect labor $ S S $ 12.100 14,400 8,400 4.100 3.400 hours 4,000 hours 2,300 hours C) Other information: Factory paychecks for $37,100 were issued during the month. Various factory overhead charges of $19,800 were incurred on account. Depreciation of factory equipment for the month was $5,800, Factory overhead was applied to jobs at the rate of $3.60 per direct labor hour. Job orders completed during the month: Job 405 and Job 406. Selling and administrative costs were $2,500. Factory overhead is closed out only at the end of the year. The end of the month Work-in-Process Inventory balance would be: O $92,980. O $65,300 O $27,680 $20,160