Thing Co. uses a job order costing system. At the beginning of July, the company had the following job in progress: Job 70 $28,000 During July, Thing Co. incurred the following job related costs: Job Direct Materials Direct Labour Job 70 $2,650 $1,150 Job 80 $11,300 $17,250 Job 90 $8,075 $7,800 Manufacturing overhead is applied at a rate of $3.00 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