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One of our clients ordered Job #101 on October 1. As of October 31, the job was not finished. $5,000 of direct materials has been

One of our clients ordered Job #101 on October 1. As of October 31, the job was not finished. $5,000 of direct materials has been requisitioned, and we used $4,000 worth of direct labor. Our company applies factory overhead at the end of each month at a rate of 200% of direct labor costs. In November, we added $2,000 in direct materials and $1,000 in direct labor, and we completed the job on November 15. What is the balance in our work in process inventory account related to Job #101 on October 31?

$9,000

$12,000

$22,000

$17,000

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