Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation used $2,900 of direct materials and used $4,400 of direct labor. The job was not finished in September. An additional $3,400 of direct materials and $7,300 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 A3B? O $10,700 $13,900 O S6,300 O $11,700 O $7,300