单选题 A firm makes special assemblies to customers' orders and uses job costing. The data for a period are: - Job number AA10 Job number BB15 Job number CC20 Opening WIP 26,800 42,790 0 Material added in period 17,275 0 18,500 Labour for period 14,500 3,500 24,600 The budgeted overheads for the period were $126,000. Job number BB15 was completed on the last day of the period. What was the approximate value of closing work-in-progress at the end of the period