(2) A Company uses a job-order costing system. The following information was recorded for September: Cost Added During September Job Number September 1 Inventory Direct materials Direct Labor 1 $1,000 $300 $200 $1,400 $250 $300 $500 $1,500 $150 $750 $4,000 $400 The direct labor wage rate is $10 per hour. Overhead is applied (allocated) at the rate of S$20 per direct labor-hour. During September, Jobs 1 and 2 were completed; Job 2 was delivered to the customer. The Cost of Goods Manufactured for September is: 234