Dynamic Kitchens manufactures custom kitchens. Dynamic began operations on January 1 of this year and has a fiscal year end of December 31. Below is a list of job costing sheets for all jobs started this year: Job number Direct materials Direct labour Status on December 31 214 $5,100 $2,400 Sold 215 $4,567 $2,200 Sold 216 $2,532 $1,600 Finished; not sold 217 $6,300 $3,200 Finished, not sold 218 $5,890 $3,000 Not finished 219 $3,400 $1,950 Not finished Dynamic applies manufacturing overhead at a rate of $1.00 for every direct labour dollar incurred. Given the above information, what is the balance in opening WIP inventory for Dynamic for January 1 of next year? Question 1 options: a) $14,240 b) $18,432 c) $18,867 d) $19,190