The Garnet Company uses a job-order costing system. The following data were recorded for February: Added during February February 1 Work in Process Direct Direct Inventory Materials Labor $1.500 $400 $300 $2.000 $600 $750 $500 $1,000 $1,500 $250 $1,300 $2,400 Job Number 1 2 3 4 MOH OM n 6 420 000 + 2,00 Overhead is charged to jobs at the rate of 140% of direct labor cost. Jobs 1, 2, and 3 were completed during February and transferred to finished goods. Job 3 has been delivered to the customer. (2) 1050 600 3) 200 1000 150 14. The manufacturing costs added to jobs during the month totaled: A. $8,250 AL +DM + MOH B. $11,880 C. $12,500 D. $15,180 15. The work in process inventory on February 28 was: A. $7,310 B. $9,500 C. $3,950 D. $7,060