Job A38 was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $2,100 of direct materials and used $3,600 of direct labor. The job was not finished by the end of the month, but needed an additional $2,600 of direct materials and additional direct labor of $5,700 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 A38? Multiple Choice $8,300 $12,900 $4,700 $9,300 $5,700