Thing Co. uses a job order costing system. At the beginning of July, the company had the following job in progress: Job 70$24,100 During July, Thing Co. incurred the following job related costs: Manufacturing overhead is applied at a rate of $3.50 per $1 of direct labour cost. Jobs 70 and 90 were moved to finished goods during the month, but neither was sold by the end of the month. Job 80 is still in progress. What would the balance in Work in Process be at the end of July