17. The following information is provided by Green Company for 2008. Budgeted Overhead Costs Activity Base for overhead Machine Hours Labor Hours Department A $140,000 Machine hours 10,000 hours 5,000 hours Department B $60,000 Labor hours 4,000 hours 15,000 hours: When any job is started, it begins in Department A. When Department A has completed its part ods the job, the job is moved to Department B, where the job is completed and moved to finished goods. Below are two jobs that were started and completed during the month of September. Jobs started and completed during the September. Direct Labor Direct Materials Machine Hours (Department A) Labor Hours (Department A) Machine Hours (Department B) Labor Hours (Department B) Job 101 $ 1,000 Job 102 $2,400 $ 4,500 $2,000 120 200 20 40 10 20 240 300 Job 101 was finished and sold in September for $27,000. Job 102 was finished, but has not yet been sold, but the company expects Job 102 to be sold in the next month and has set the sales price at $29,000. How much is included in finished goods inventory at the end of the month of September? (Assume no beginning inventory amounts.) A. $ 29,000 B. $ 9,114 C$ 8,400 D. $ 7,300 E. None of the above answers can be determined as correct.