The Rudolph Co. uses a job-order cost system. The following information pertains to jobs worked on during April 20x8: Overhead is charged to production at 150% of direct labor cost. Jobs 108,109 , and 111 were completed during April. Jobs 108 and 109 were delivered to the customers. Rudolph's Work in Process Inventory balance on April 30, 20x8 is: A. $25,975 D. $11,350