Jacks Water Slides makes custom water slides for hotels. On October 1, there were three jobs in process, Jobs 812, 813, and 814. Two more jobs were started during October, Jobs 815 and 816. By October 31, Jobs 812, 814, and 816 were finished. The following data has been collected: Job 812 Job 813 Job 814 Job 815 Job 816 10/1 Balance (BWIP) $500 $900 $780 --- --- Direct materials 400 270 1,140 $300 $300 Direct labor 300 180 600 400 800 Overhead is applied at the rate of 110% of direct labor cost. Jobs are sold at cost plus 50%. Selling and administrative expenses for October totaled $3,000. By October 31, Jobs 812 and 816 are sold, but the customer who ordered Job 814 decided he did not want the slide, so it is still in the warehouse. Calculate the ending balance in Work-in-Process as of October 31. a. $2,688 b. $2,800 c. $1,500 d. $4,550 e. $3,492