Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $3,400 of direct materials and used $4,900 of direct labor. The job was not finished by the end of the month, but needed an additional $3,900 of direct materials and additional direct labor of $8,300 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?

a. 7300

b. 12200

c. 13200

d. 8300

e. 18100