The Lee Company uses a job-order cost system. The following data were recorded for June: June 1 Added During June Work in Direct Direct Process Job Inventory Materials Labor Number 235 $2,500 $ 600 $ 400 236 $1,500 $ 800 $1,000 237 $1,000 $1,200 $1,750 238 $ 800 $1,500 $2,250 Overhead is charged to production at 80% of direct materials cost. Jobs 235, 237, and 238 were completed during June and transferred to finished goods. Jobs 235 and 238 have been delivered to customer. Lee's Work in Process inventory balance on June 30 was: $4,100 $3,300 None of the choices $3,940 $9,450