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Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $2,300 of direct materials and used $3,800 of direct labor.
The job was not finished by the end of the month, but needed an additional $2,800 of direct materials and additional direct labor of $6,100 to finish the job in October. The company applies overhead at the end of each month at a rate of 200% 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?
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