Josiah Printing Co. prints small jobs and uses a job order costing system to record its costs. Its computer files and backup were destroyed in a fire. However, the paper records were only partially destroyed, and the controller is attempting to piece together the details that could be found.

At the beginning of January there were three jobs in process: Job 1, Job 2, and Job 3. No further jobs had been started during the month, and Job 3 was completed. The following data could be read from the burned work-in-process report for the month.

Job number

Job 1 Job 2 Job 3

January 1 balance $1,020 $3,000 $4,500

Added in January:

Direct materials 2,500 1,500 6,080

Direct labour 1,155 945 ?

Manufacturing overhead ? ? ?

Direct labour hours worked in January 55 45 85

The only other data the controller was able to find was a cost of goods manufactured statement; however, the only figure legible was total manufacturing overhead of $13,690. Josiah applies manufacturing overhead based on direct labour hours.

What was the ending work-in-process for January?

a) $13,500

b) $17,520

c) $27,655

d) $36,175