R Company worked on three jobs this month. Job #1 used direct materials of $950 and direct labor of $2,450. Job #2 used direct materials of $750 and direct labor of $1,950. Job #3 used direct materials of $500 and direct labor of $900. Manufacturing Overhead is applied at the rate of 110 percent of direct labor dollars. Job #1 and Job #2 were completed and delivered during the month. Job #3 was incomplete at the end of the month. The balance in ending Work-in-Process for the month would be _____.

Group of answer choices

A) $1,400

B) $2,390

C) $2,695

D) none of the other answers

E) $2,940