Jupiter Manufacturing began business on January 1. During its first year of operation, Jupiter worked on five industrial jobs and reported the following information af year-end: Job 1 $1,000 12,000 1,500 Jun 30 Jul 10 $25,000 Job 2 $7,500 20,000 6,000 Sep 1 Sep 12 $39,000 Direct Materials Direct Labor Allocated Mfg. Overhead Job completed. Job sold: Revenues: What was the balance in Work-in-Process Inventory at year-end? Job 3 $4,000 13,000 2,500 Oct 15 Not sold N/A Job 4 $3,500 12,000 7,500 Nov 1 Not sold N/A Job 5 $1,500 800 500 Not completed N/A N/A