C) Other information: Factory paychecks for $62,640 were issued during the month. Various factory overhead charges of $31,320 were incurred on account. Depreciation of factory equipment for the month was $6,400. Factory overhead was applied to jobs at the rate of $3.00 per direct labor hour. Job orders completed during the month: Job 405 and Job 406. Selling and administrative costs were $3,600. Factory overhead is closed out only at the end of the year. The end of the month Work-in-Process Inventory balance would be: