Tonneau Corporation had the following information available for October 2018: Job cost sheets had the following balances: Job Z1 $32,500 Job Z2 55,000 Job Z3 35,000 Job Z4 21,250 Jobs 23 and 24 were not completed at the end of December. What is the balance in Work-in-Process for Tonneau at the end of October? $56,250 $85,000 $87,500 $53,750