Fruitty Pte Ltd makes premier fruit baskets for its corporate customers. On September 1, there was one job in process, Job 23 , with a cost of $2,000. Jobs 24,25 , and 26 were started during the month of September. Data on costs added during the month are as follows: Overhead is applied to production at the rate of 60% of direct labour cost. Job 25 was completed on September 14 and the client was billed at cost plus 40%. All other jobs remained in process. Required: a) Calculate the balance in Work-in-Process on September 30 . (5 marks) b) Calculate the sales price for job 25