A company that uses job order costing reports the following information. Overhead is applied at the rate of 60% of direct materials. The company has no beginning Work in Process or Finished Goods inventories. Jobs 1 and 3 are not finished by the end of March, and Job 2 is finished but not sold by the end of March. Job 1 Job 2 Job 3 Direct materials used $ 10,200 $ 14,200 $ 3,200 Direct labor used $ 18,200 $ 8,200 $ 6,200 Determine the total dollar amount of Work in Process Inventory at the end of March.