Job A$3$B was ordered by a customer on September $25.$ During the month of September, Jaycee Corporation used $$2,600$ of direct materials and used $$4,100$ of direct labor. The job was not finished in September. An additional $$3,100$ of direct materials and $$6,700$ of direct labor were needed to finish the job in October. The company applies overhead at the end of each month at a rate of $150\%$ of the direct labor cost incurred. What is the balance in the Work in Process account at the end of September relative to Job A$3$B$?$

Multiple Choice

$$12,850$

$$10,800$

$$5,700$

$$9,800$

$$6,700$