Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation used $2,100 of direct materials and used $3,600 of direct labor. The job was not finished in September. An additional $2,600 of direct materials and $5,700 of direct labor were needed to firish 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? Multiple Choice $8,300 $12,900 $4,700 $9,300