1-The Bus Company uses a job-order costing system. The following information was recorded for September: Added During September

Job Number	September 1 Inventory	Direct Materials	Direct Labour
1	$1,000	$300	$200
2	1,400	250	300
3	500	1,500	150
4	750	4,000	400

The direct labour wage rate is $10 per hour. Overhead is applied at the rate of $5 per direct labour hour. Jobs 1, 2, and 3 have been completed and transferred to finished goods. Job 2 has been delivered to the customer.

What is the ending Work in Process inventory?

		$7,575.
		$5,350.
		$4,325.
		$5,150.