Wyatt & Associates, a CPA firm, uses job order costing to capture the costs of its audit jobs. There were no audit jobs in process at the beginning of January. Listed below are data concerning the two audit jobs conducted in January. Ryan Sara $900 $530 Direct materials Auditor labor costs $5,600 $6,900 Auditor hours 69 41 Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $50 per auditor hour. The Sara job is the only incomplete job at the end of January. Actual overhead for the month was $10,400 Calculate the ending balance in the Work in Process Account at the end of January. O $19,430 O $9,480 O $9,950 $17,830