Samuelson's Work in Process inventory balance on June 30 was:

The Samuelson Company uses a job-order cost system. The following data were recorded for June June 1 Added During June Work in Process Direct Direct Job Number Inventory Materials Labor 475 $1,000 $ 400 $ 200 476 $ 900 $ 600 $ 800 477 $ 800 $ 900 $1,400 478 $ 600 $1,100 $1,900 Overhead is charged to production at 70% of the direct materials cost. Jobs 475, 477, and 478 have been delivered to the customer. Samuelson's Work in Process inventory balance on June 30 was: Select one: O a. $6,450 b. $2,860 O c. $2,300. O d. $2,720