Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $2,400 of direct materials and used $3,900 of direct labor. The job was not finished by the end of the month, but needed an additional $2,900 of direct materials and additional direct labor of $6,300 to finish the job in October. The company applies overhead at the end of each month at a rate of 150% 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

• $9,200

• $12,150

• $5,300

• $10,200

• $6,300