Shiloh Company uses a job costing system and applies overhead at 80% direct labor cost. The company's schedule of cost of goods manufactured showed the following amounts for September Cost of goods manufactured Cost of direct materials used Cost of direct labor ($21 per hour $63,800 $44,300 $27,300 Work in process inventory. September 1 $3,600 Actual manufacturing overhead costs for September amount to $24.700. What is the amount of work in process inventory on September 30 29,440 33.240 36,100 11,400