Custom Kabinets Ltd. began the month with three jobs in their work in process inventory: Job #102 - total cost of $4,100; Job #108 - total cost of $1,500 and Job #115 - total cost of $3,250. During the month Job #102 was completed and shipped and incurred additional direct materials of $1,000, direct labour of $450 and overhead of $150. Job #108 used $2,000 in direct materials, $400 in direct labour and $125 in overhead. Job #115 was not worked on during the month. What is the ending work in process inventory balance for the month?

A) $4,125

B) $12,975

C) $11,375

D) $7,275