The Bus Company uses a job-order costing system. The following information was recorded for September: Cost Added During September Job Number September 1 Inventory Direct Materials Direct Labor 1 $1,000 $300 $200 2 $1.400 $250 $300 3 $500 $1,500 $150 $750 $4,000 $400 4 The direct labor wage rate is $10 per hour. Overhead is applied (allocated at the rate of $5 per direct labor-hour. During September, Jobs 1, 2 and 3 were completed: Job 2 was delivered to the customer. The Cost of Goods Manufactured tor September is: $3.025 $11.275 55.925 $10.750 53.825