Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $3,100 of direct materials and used $4,600 of direct labor. The job was not finished by the end of September, but needed an additional $3,600 of direct materials and additional direct labor of $7,700 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?

Multiple Choice

• $11,300

• $14,600

• $6,700

• $12,300

• $7,700