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Bryant Company designs and builds fancy dining room tables for individual customers.On July 1,there were two jobs in process: Job 391 with a beginning balance of $21,700 and Job 392 with a beginning balance of $8,790.Overhead costs are applied by using a rate of 70% of direct labor costs.Both jobs are unfinished on July 31.Data on July costs for both jobs are as follows: What is the total of the work-in-process account at July 31?
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