Needham Company Uses a Job-Order Costing System The Company Applies Overhead at 120% of Direct Labor Cost

Multiple Choice

Needham Company uses a job-order costing system.During the month of September,the company worked on three jobs.The job-order cost sheets for the three jobs contained the following information at the end of September: $$\begin{array} { l r r r } & \text { Job A } & \text { Job B } & \text { Job C } \\\text { Beginning Balances } & \$ 4,000 &\$ 3 , 0 0 0 &\$ 6 , 0 0 0 \\\text { Direct Materials } & 1,000 & 1,600 & 2,000 \\\text { Direct Labor } & 2,400 & 4,600 & 1,800\end{array}$$ The company applies overhead at 120% of direct labor cost.
During September Job B was completed,and it was sold in October.At the end of September the total cost in Work in Process was:

A) $36,960.
B) $22,240.
C) $26,400.
D) None of these answers are correct.