QUESTION 13 Less Company uses a job-order costing system and the following information is available. The company has three jobs in process: #1, #2, and #3. Raw materials used in these jobs was - respectively - $36,000, $30,000, and $40,000. The direct labor rate was $8.00 per hour and overhead is applied based on direct labor cost (at 130%). Direct labor hours per job are 2,500; 3,100; and 4,200; respectively. Indirect labor is $33,000. Other actual overhead costs totaled $36,000. If Job #2 is completed and transferred, what is the ending Work in Process Inventory balance at the end of the period? O A $179,800 B. $198,600 C. $199,280 D. $180,480 E. $170,720