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, $7,500. Job 406, material X, $3,500; material Y, $6,500. Job 407, material X, $7,500; material Y, $3,700. For general factory use: materials A, B, and C, $2,800. B) Time tickets for the month were chargeable as follows: Job 405 Job 406 Job 407 Indirect labor $ $ $ 12,200 14,500 8,500 4,200 3,500 hours 4,100 hours 2,400 hours C) Other information: Factory paychecks for $37,200 were issued during the month. Various factory overhead charges of $19,900 were incurred on account. Depreciation of factory equipment for the month was $5,900. Factory overhead was applied to jobs at the rate of $3.70 per direct labor hour. Job orders completed during the month: Job 405 and Job 406. Selling and administrative costs were $2,600. Factory overhead is closed out only at the end of the year. The end of the month Work-in-Process Inventory balance would be: $65.600. $28,580. $21,090 O$94.180