Wiley Publishing utilizes job-order costing for textbook production. It allocates overhead at a rate of 130% of direct labor costs. The following is data regarding three jobs: WIP balance Direct Direct At Materials Labor Costs added Costs added Feb 1 in February in February Job #28 $400 $200 $500 Job #29 $500 $300 $300 Job #30 $300 $250 $100 Jobs #28 and #29 were completed and sold in February. How much is the balance in the WIP account at the end of February