Reference: 03-08
the Bus Company Uses a Job-Order Costing System

Reference: 03-08
The Bus Company uses a job-order costing system. The following information was recorded for September: $$\begin{array} { | l | l | l | l | } \hline & &{ \text { Added During September } } \\\hline \text { Job Number } & \begin{array} { l } \text { September 1 } \\\text { Inventory }\end{array} & \begin{array} { l } \text { Direct } \\\text { Materials }\end{array} & \text { Direct Labour } \\\hline 1 & \$ 1,000 & \$ 300 & \$ 200 \\\hline 2 & 1,400 & 250 & 300 \\\hline 3 & 500 & 1,500 & 150 \\\hline 4 & 750 & 4,000 & 400 \\\hline\end{array}$$ The direct labour wage rate is $10 per hour. Overhead is applied at the rate of $5 per direct labour-hour. Jobs 1, 2, and 3 have been completed and transferred to finished goods. Job 2 has been delivered to the customer.
-The ending Work in Process inventory is?

A) $7,575.
B) $5,150.
C) $5,350.
D) $4,325.