job a3b was ordered by a customer on September 25. during the month of September, jaycee corporation used $1,800 of direct materials and used $3,300 of direct labor. the job was not finished in September. an additional $2,300 of direct materials and $5,100 off 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 costs incurredcosts incurred. what is the balance in the work in process account at the end of September relative to job a3b