What is the balance in Work in Process Inventory at the end of the month?

Direct materials requisition during the month: Job 56 $10,000 Job 57 $14,000 Job 58 $E,M $40,000 Direct labour incurred and charged to jobs was: Job 56 $12,000 Job 57 $16,000 Job 58 $E.M $46,000 Manufacturing overhead was applied based on 75% of direct labour costs. Actual manufacturing overhead costs totalled: $36,000 Job 56 consisting of 2000 units Job 58 consisting of 400 units These jobs were completed during the month