Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $2, 500 of direct materials and used $4,000 of direct labor. The job was not finished by the end of the month, but needed an additional $3,000 of direct materials and additional direct labor of $6, 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? A $5, 500 B. $11, 500 C. $6, 500 D. $9, 500 E. $14, 500