Diamond Design Company makes custom chairs for individual customers. On September 1, there was one job in process, Job 243, with a cost of $2,000. Jobs 244, 245, and 246 were started during the month of September. Data on costs added during the month are as follows:

	Job 243	Job 244	Job 245	Job 246
Direct Materials	$9,000	$2,280	$6,700	$8,000
Direct Labor	2,240	1,000	2,300	2,530

Overhead is applied to production at the rate of 60% of direct labor cost. Job 245 was completed on September 14 and the client was billed at cost plus 40%. All other jobs remained in process.

Calculate the balance in Work-in-Process on September 30.

a. $15,820

b. $17,717

c. $30,512

d. $22,875

e. $32,820

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