Jasper Company uses a job order cost accounting system. On September 1, the company has work-in-process inventory of $7,600 and two jobs in process: Job Number 37, $3,600, and Job Number 38, $4,000. During September, a summary of source documents reveals the following: Job Material Requisition Slips Labor Time Tickets 37 3334 $1,200 $2,600 38 1,700 2,200 39 40 2,900 2,800 2,400 2,100 Jasper applies manufacturing overhead to jobs at an overhead rate of 60% of direct labor cost. The cost of indirect materials used, and indirect labor incurred during September were $600 and $400, respectively. Only Job Number 37 is completed during the month. Required: 1. Prepare a job costing table as outlined in the relevant Chapter 19 Narrated PowerPoint presentation. 2. Calculate the balance in the work-in-process inventory account at September 30th