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, $7,200.

Job 406, material X, $3,200; material Y, $6,200.

Job 407, material X, $7,200; material Y, $3,400.

For general factory use: materials A, B, and C, $2,500.

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

Job 405	$	11,200	3,200	hours
Job 406	$	14,200	3,800	hours
Job 407	$	8,200	2,100	hours
Indirect labor	$	3,900

C) Other information:

Factory paychecks for $36,900 were issued during the month.

Various factory overhead charges of $19,600 were incurred on account.

Depreciation of factory equipment for the month was $5,600.

Factory overhead was applied to jobs at the rate of $3.40 per direct labor hour.

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

Selling and administrative costs were $2,300.

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

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