The Jeep Company uses a job-order cost system. The following information was recorded for September Added during September Job Number Inventory Materials Labor 1,000.00 300.00 200.00 2 1,400.00 250.00 300.00 500.00 1,500.00 150.00 750.00 4,000.00 400.00 The direct labor wage rate is P10 per hour. Overhead is applied at the rate of P5 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. 1. The ending Work in Process inventory is: a. P7,575 b. P5,350 c. P4,325 d. P5,150 2. The Cost of Goods Manufactured for September is a. P10,750 b. P11,275 c. P5,925 d. P7,625 3. The Cost of Goods Sold for September (before disposition of any under- or overapplied overhead) is: a. P2,100 ba P5.925 C. P3,700 d. P1,950