Rally Point Inc Overhead Is Applied to Jobs at the Rate of $25

Rally Point Inc.Rally Point Inc. designs and builds volleyball gymnasiums. Each gymnasium is custom-built to an individual customer's specifications. The company uses job-order costing to track its costs. In January, the company worked on three jobs. Data for these jobs are as follows: $\begin{array}{lrrrr}&\text { Job } 100&\text { Job } 200&\text { Job } 300\\\text { Balance 1/1 } & \$ 13,790 & \$ 0 & \$0 \\\text { Direct Materials } & 16,200 & 8,500 & 30,500 \\\text { Direct Labour Cost } & 23,300 & 7,600 & 45,000 \\\text { Machine Hours } & 400 & 300 & 2,000\end{array}$ Overhead is applied to jobs at the rate of $25 per machine hour. By January 31, Job 200 is the only job unfinished. The balance of Finished Goods Inventory on January 1 is $63,290 (consisting of Job 100 only) . Jobs 100 and 300 are sold during January. The company sells its product at cost plus 40%.
-Refer to Rally Point Inc. What is the balance in the Work-in-Process Inventory account on January 31?

A) $0
B) $16,100
C) $23,600
D) $212,390