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ABC Company applies overhead to products using a pre-determined overhead rate of $10.40 per direct labor hour. During 2021, ABC Company began work on three jobs. Information relating to these three jobs appears below: direct materials ......... direct labor cost ........ direct labor hours ....... Job #1 $98,000 $98,600 5,800 Job #2 $75,000 $79,900 4,700 Job #3 $91,000 $98,000 6,000 By the end of 2021, job #1 and job_#2 had been completed. Job #3 was not completed by the end of 2021. Additionally, by the end of 2021, one-half of job #2 had been sold and one-third of Job #1 was sold. ABC Company incurred total actual overhead cost of $179,000 during 2021. Calculate the amount of work in process inventory reported in ABC Company's December 31, 2021 balance sheet