Job a3b was ordered by a customer on september 25. during the month of september, jaycee corporation requisitioned $2,900 of direct materials and used $4,400 of direct labor. the job was not finished by the end of september, but needed an additional $3,400 of direct materials and additional direct labor of $7,300 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?