The Sims Company uses a job-cost system. The following information was recorded for April. Added during April

April 1 Direct Direct Manuf.

Job No. Work-in-Process Inventory Materials Labor

1 $2,500 $ 600 $ 400

2 $1,500 $ 800 $1,000

3 $1,000 $1,200 $1,750

4 $ 800 $1,500 $2,250

Manufacturing overhead is allocated to jobs at the rate of 80% of direct materials cost. Jobs 1, 3, and 4 were completed during April and transferred to finished goods. Jobs 1 and 4 have been delivered to customers. The work-in-processinventory balance at April 30 is equal to:

a. $4,910

b. $3,940

c. $3,300

d. $2,440