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

4 $750 $4,000 $400

The direct labor wage rate is $10 per hour. Overhead is applied at the rate of $5 per direct labor-hour. Jobs 1, 2, and 3 have been completed and transferred to finished goods. Job 2 has been delivered to the customer.

23. The ending Work in Process inventory is:

A. $7,575

B. $5,350

C. $4,325

D. $5,150