The following selected data were taken from the books of the Owens O-Rings Company. The company uses job costing to account for manufacturing costs. The data relate to April operations

A) Materials and supplies were requisitioned from the stores clerk as follows:

Job 405, material X, $9,000.
Job 406, material X, $5,000; material Y, $8,000.
Job 407, material X, $9,000; material Y, $5,200.
For general factory use: materials A, B, and C, $4,300.

B) Time tickets for the month were chargeable as follows:

Job 405 $24,500 5,000 hours
Job 406 $16,000 5,600 hours
Job 407 $10,000 3,900 hours
Indirect labor $5,700

C) Other information:

Factory paychecks for $38,700 were issued during the month. Various factory overhead charges of $21,400 were incurred on account. Depreciation of factory equipment for the month was $7,400. Factory overhead was applied to jobs at the rate of $5.20 per direct labor hour. Job orders completed during the month: Job 405 and Job 406. Selling and administrative costs were $4,100. Factory overhead is closed out only at the end of the year.

The end of the month Work-in-Process Inventory balance would be:

a. $37,440.
b. $44,480.
c. $70,100.
d. $114,580.