Carol Baskin builds personalized cat-themed office chairs for customers who work from home. She accounts for her orders using a job costing system. At the beginning of September, there were two orders in work in process inventory, Job 217 and 343: Job 217 had a beginning balance of $70 and Job 343 had a beginning balance of $165. Carol applied overhead at a rate of $16 per direct labour hour since she only pays her staff $8 per hour. Costs incurred on all the orders during September are as follows: Job 217 Direct materials (DM): $250 Direct labour (DL): $56 Job 465 DM: $310 DL: $104 Job 343 DM: $285 DL: $72 Job 323 DM: $215 DL: $40 During September, jobs 323 and 465 were started. Jobs 465 and 217 were finished, and job 343 was sold. The balance in the work-in-process inventory at September 30 was: $255 $275 $335 $295