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, $8,200 Job 406, material X, $4,200; material Y, $7,200 Job 407, material X, $8,200; material Y, $4,400 For general factory use: materials A, B, and C, $3,500 B) Time tickets for the month were chargeable as follows: Job 405 Job 406 Job 407 Indirect labor $18,000 $15,200 $ 9,200 $4,900 4,200 hours 4,800 hours 3,100 hours C) Other information: Factory paychecks for $37,900 were issued during the month. Various factory overhead charges of $20,600 were incurred on account Depreciation of factory equipment for the month was $6,600 Factory overhead was applied to jobs at the rate of $4.40 per direct labor hour. Job orders completed during the month: Job 405 and Job 406 Selling and administrative costs were $3,300 Factory overhead is closed out only at the end of the year. The end of the month Work-in-Process Inventory balance would be: $28,160 O $35,440 O $67,700 o $103,140