job a3b was ordered by a customer on September 25th during the month of September JC Corporation requisition $1,900 of direct material and used $3,400 of direct labor the job was not finished by the end of the month but needed and additional $2,400 of direct material and an additional direct labor of $5,300 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