Use the following to answer the next three questions The Garnet Company uses a job-order cost system. The following data were recorded for February: February 1 Added During February Work in Process Direct Direct Job Number Inventory Materials Labor $1,500 $ 400 $ 300 2 $2,000 $ 600 $ 750 3 $ 500 $1,000 $1,500 4 $ 250 $1,300 $2,400 Overhead is charged to jobs at the rate of 140% of direct labor cost. Jobs 1, 2, and 3 were completed during February and transferred to finished goods. Job 3 has been delivered to the customer. 1 1. The manufacturing costs added to jobs during the month totaled: A) $ 8,250. B) $11,880. C) $12,500. D) $15,180. 2. The work in process inventory on February 28 was: A) $7,310. B) $9,500. C) $3,950. D) $7,060. 3. The cost of goods sold during February was: A) $ 5,100. B) $3,000. C) $12,120. D) $ 8,120