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 dollars and Job 392 with a beginning balance of 8,790 dollars. 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:Job 391 Job 392Direct materials 5,100 dollars 9,200 dollars.Direct Labor cost 2,700 dollars 11,00 dollars What is the total of the Work in Process Account at July 31?