Job A38 was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $2,000 of direct materials and used $3,500 of direct labor. The job was not finished by the end of September, but needed an additional $2,500 of direct materials and additional direct labor of $5,500 to finish the job in October. The company applies overhead at the end of each month at a rate of 200% of the direct labor cost incurred. What is the balance in the Work in Process account at the end of September relative to Job A3B? Multiple Choice $8,000 O O $12.500 $4,500 $9,000 $5,500