Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation used $2,300 of direct materials and used $3,800 of direct labor. The job was not finished in September. An additional $2,800 of direct materials and $6,100 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 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? O $13,700 O $9,900 $5,100 $8,900 O $6,100