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. (1) 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.

(2) Time tickets for the month were chargeable as follows:

Job 405	$	12,100	3,400	hours
Job 406	$	14,400	4,000	hours
Job 407	$	8,400	2,300	hours
Indirect labor	$	4,100

(3) 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: