4. Josiah Printing Co. prints small jobs and uses a job cost system to record its costs. Its computer files and backup were destroyed in a fire. However, the paper records were only partially destroyed and the controller is attempting to piece together the details that could be found At the beginning of January there were three jobs in process: Job 1, Job 2 and Job 3. No further jobs had been started during the month and Job 3 was completed. The following data could be read from the burned work-in-process report for the month. Job number Job 1 Job 2 Job 3 January 1 balance Added in January: $1,020 $3,000 $4,500 Direct materials Direct labour Manufacturing overhead 2,500 1,500 6,080 1,155 945 Direct labour hours worked in January 45 85 The only other data the controller was able to find was a cost of goods manufactured statement; however, the only figure legible was total manufacturing overhead of $13,690 Josiah applies manufacturing overhead based on direct labour hours. What was the ending work-in-process for January? a) $13,500 b) $17,520 c) $27,655 d) $36,175