Jupiter Manufacturing began business on January 1. During its first year of operation, Jupiter worked on five industrial jobs and reported the following information at year-end Job 1 Job 2 Job 3 Job4 Job 5 $1,000 $7,500 $4,000 3,500 $1,700 700 400 Not Sep1 Oct 15 Nov 1 completed NIA NA Direct Materials Direct Labor Allocated Mig Overhead 12,000 20,000 13,000 12,000 1,500 6,000 2,500 7,500 Job completed Job sold Revenues Sep 12 $25,000 $39,000 Jun 30 Jul 10 Not sold NIA Not sold N/A What was the balance in Work-in-Process Inventory at year -end OA. $2,400 OB. $1,100 O C. $2,800 OD, $2.100