The Geller Company uses a job-order costing system. The following information was recorded for September: Added During September 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