The Smart Company uses job order costing. At the end of June 2023, three jobs started in June were still in process: Job AB 10 Job KL 20 Job YZ 30 Direct Materials 1,500 1,300 2,200 Direct Labor 1,400 1,800 2,600 What is the cost of ending Work In Process (June 30, 2023) if manufacturing overhead is applied at a rate of 160% of direct material cost? a. $ 13,800 b. $ 10,800 c. $ 20,080 d. $ 18,800