The Geller Company uses a job-order costing system. The following information was recorded for September: Added During September Job Number September 1 Inventory Direct Materials Direct Labour $2,000 $300 $200 2,400 250 300 1,500 1,50 150 1,750 4,000 400 The direct labour wage rate is $10 per hour. Overhead is applied at the rate of $5 per direct labour hour. Jobs 1, 2, and 3 have been completed and transferred to finished goods. Job 2 has been delivered to the customer a) What is the ending Work in Process inventory? b) What is the cost of goods manufactured for September?(a ) ( d: B /c ) (e = d * $5) ( 6 ) ( e ) Job Direct labour Rave Pert Diveer labour overhead cost bour bours 1 $ 200 $ 10 0 20 $ 100 2 $ 300 $ 10 30 3 $ 150 $ 10 15 $ 75 $ 40 0 . $ 10 40 $ 20 0 Calculation of cost of good manufacture Job September I inventory Direct Direct mefaria overhead Total Labour $ 1 $ 2000 cost $ 300 $ 200 $ 10 0 $2600 $2 $ 2400 $ 350 $ 360 $ 150 $ 3 $ 1500 $ 3160 $ 1500 $ 150 $ 1750 $75 $ 4 $ 4000 $ 3235 $ 400 $ 200 $ 6350 Total $ 15 275 Ans = $15, 275