Figure 2 Alana Company had three jobs in process at the end of September. They were as follows: Job 5 Job 4 Job 6 DM $36,000 $16,000 $50,000 DL $74,000 $128,000 $40,000 Machine Hours 1,600 2,400 2,000 Refer to Figure 2. Alan's ending work-in- process inventory for September would be O $4,000 O $240,000 O 192,000 $176,000