Uplands Custom Decks Ltd. worked on two custom decks in the month of July : Nottingham Road and Cotswold Road The Cotswold Road job was completed and sold before the end of July. There is no carry overjob at the beginning of July. Uplands uses the normal costing system. The manufacturing overhead cost is allocated based on direct labour hours. At the beginning of the year, annual manufacturing overhead was budgeted at $68,000 and direct labour hours were budgeted at a total of 8,000 hours. Direct material opening balance for July was $4,650. Purchases in July were $13,750 and ending direct materials were $4,400. Information about the two jobs as of the end of July is given below: Nottingham Road Cotswold Road Direct material ??? $6,500 Direct labour $10,000 $7,000 Direct labour hours 400 280 Required: Determine the cost in work-in-process for July