job a3b was ordered by a customer on september 25. during the month of september jaycee corpoation requisitioned 2500 of direct materials and used 4000 direct labor the job was not finshed by the end of september but needed an additional 3000 of direct materials and additional direct labor of 6500 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