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Thing Co. uses a job order costing system. At the beginning of July, the company had the following job in progress: $22508 Job 70 During July, Thing Co. incurred the following job related costs: Direct Materials Direct Labour $3786 $1563 Job 70 15322 Job 80 12983 8447 7768 Job 90 Manufacturing overlicad is applied at a rate of S2.89 per $1 of direct labour cost. Jobs 70 and 90 were moved to finished goods during the month. but neither was sold by the end of the month, Job 80 is still ia proeress. What would the balance in Work in Process be at the end of Tuly? Select one a. $28305 b. 572535 c. 595094 d. S304E