Carol Baskin builos personalized ca-themed ottice chains for customers who work from home. She accounts for her orders using a job casting system. At the beginning of September, there were two orders in work in process inventory, Job 217 and 4306 217 had a beginning balance of $70 and 306 343 had a beginning balance of $165. Carol applied overhead at a rate of $16 per direct labour hour since she only pays her stats per hour. Costs incurred on all the orders during September are as follows 1217 Direct material (DMX 5250 Direct labour (DL) 556 OM $110 DL: 5104 Job 43 DM5265 DL: 572 DM5215 DL: 540 During September.jobs 323 and were started. Jobs 465 and 217 were finished, and 33 was sold The balance in the finished goods inventory at September 30 was $1,110 $1,040 $720