Help Save & Exit Luker Corporation uses a process costing system. The company had $173,500 of beginning Finished Goods Inventory on October 1. It transferred in $850,000 of units completed during the period. The ending Finished Goods Inventory balance on October 31 was $171,200. The entry to account for the cost of goods manufactured during October is: Multiple Choice Debit Cost of Goods Sold $850,000; credit Finished Goods Inventory $850,000. Debit Cost of Goods Sold $852,300; credit Work In Process Inventory $852,300. Debit Finished Goods Inventory $171,200; credit Cost of Goods Sold $171,200. Debit Cost of Goods Sold $852,300; credit Finished Goods Inventory $852,300. Debit Finished Goods Inventory $850,000, credit Work In Process Inventory $850,000. Help Save & Exit Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation used $3,300 of direct materials and used $4,800 of direct labor. The job was not finished in September. An additional $3,800 of direct materials and $8,100 of direct labor were needed to finish the job in October. The company applies overhead at the end of each month at a rate of 200% of the direct labor cost incurred. What is the balance in the Work in Process account at the end of September relative to Job A3B? Multiple Choice O $17,700 O $8,100 O $7300 $11,900 $12,900