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 Direct materials $880 $550 Auditor labor costs $5,400 $7,100 Auditor hours 67 43 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 $10,600. Calculate the ending balance in the Work in Process Account at the end of January. $18,250 $19,430 $9,630 $9,800