Job A3B was ordered by a customer on September 25. During the month of September,...

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Accounting

Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation used $3,100 of direct materials and used $4,600 of direct labor. The job was not finished in September. An additional $3,600 of direct materials and $7,700 of direct labor were needed to finish the job in October. The company applies overhead at the end of each month at a rate of 150% of the direct labor cost incurred. What is the balance in the Work in Process account at the end of September relative to Job A3B?

$11,300

$14,600

$6,700

$12,300

$7,700

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