David Inc. makes custom desks for individual customers. On September 1, there was one job in process, Job 243, with a cost of $4,000. Jobs 244, 245, and 246 were started during the month of September. Data on costs added during the month are as follows: Job 243 Job 244 Job 245 Job 246 Direct Materials Direct Labor $8,000 6,000 $6,000 5,000 $7,000 $9,000 6,000 8,000 Overhead is applied to production at the rate of 50% of direct labor cost. Job 245 was completed on September 14, and the client was billed at cost plus 40%. All other jobs remained in process. Calculate the balance in Work in Process on September 30. $55,500 $58,000 $51,500 $71,500