Brillant Design Company makes custom chairs for individual customers. On October 1, there was one job in process, Job 243, with a cost of $1,300. Jobs 244, 245, and 246 were started during the month of October. Data on costs added during the month are as follows: Job 243 Job 244 Job 245 Job 246 Direct Materials $8,400 $2,300 $5,550 $9,200 Direct Labor $3,100 $980 $2,200 $5,010 Overhead is applied to production at the rate of 70% of direct labor cost. Job 245 was completed on October 14 and the client was billed at cost plus 55%. All other jobs remained in process. Refer to Figure 5-5. Calculate the balance in Work-in-Process on October 31. a. $15,820 b. $17,717 c. $36,653 d. $22,875 e. $32,820