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, $8,100.

Job 406, material X, $4,100; material Y, $7,100.

Job 407, material X, $8,100; material Y, $4,300.

For general factory use: materials A, B, and C, $3,400.

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

Job 405	$	17,000	4,100	hours
Job 406	$	15,100	4,700	hours
Job 407	$	9,100	3,000	hours
Indirect labor	$	4,800

C) Other information:

Factory paychecks for $37,800 were issued during the month.

Various factory overhead charges of $20,500 were incurred on account.

Depreciation of factory equipment for the month was $6,500.

Factory overhead was applied to jobs at the rate of $4.30 per direct labor hour.

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

Selling and administrative costs were $3,200.

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

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

$27,090.

$34,400.

$67,400.

$101,800.