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 $ 12,000 $ 16,000 $ 5,000 direct labor used $ 20,000 $ 10,000 $ 8,000 determine the total dollar amount of work in process inventory at the end of march. multiple choice $55,200. $44,200. $34,400. $89,600. $7,000.