The Bus Company uses a recorded for September: Job Number 1 September 1 Inventory $1,000 $1,400 $500 $750 Cost Added During September Direct Materials Direct Labor $300 $200 $250 $300 $1,500 $150 $4,000 $400 2 3 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. Work-in-Process Inventory on September 30 is: O $5,350 O $4,400 O $7,575 O $4,600 O $5,150