Job A3B Was Ordered by a Customer on September 25

Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $2,500 of direct materials and used $4,000 of direct labor. The job was not finished by the end of the month, but needed an additional $3,000 of direct materials and additional direct labor of $6,500 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?

A) $11,500
B) $14,500
C) $6,500
D) $5,500
E) $9,500