ABC Inc uses a job-order costing system. The following information was recorded for September: September 1 Added during September Job Number Opening Inventory Cost Direct materials Direct labour 1 $1,500 $400 $300 2 $1,300 $350 $400 3 $700 $1,800 $500 4 $850 $4,100 $600 The direct labour wage rate is $20 per hour. Overhead is applied at the rate of $10 per direct labour hours. Jobs 1, 2, and 3 have been completed and transferred to finished goods. Job 2 has been delivered to the customer