D Question 14 2.95 pts One of our clients ordered Job #101 on October 1. As of October 31, the job was not finished. $4,000 of direct materials has been requisitioned, and we used $5,000 worth of direct labor. Our company applies factory overhead at the end of each month at a rate of 150% of direct labor costs. In November, we added $2,000 in direct materials and $1,000 in direct labor, and we completed the job on November 15. What is the balance in our work in process inventory account related to Job # 101 on October 31? O $12,000 O $9,000 O $21,000 O $16,500