The Garnet Company Uses a Job-Order Costing System

Multiple Choice

The Garnet Company uses a job-order costing system. The following data were recorded for February: Overhead is charged to jobs at the rate of 140% of direct labor cost.
Jobs 1, 2, and 3 were completed during February and transferred to
finished goods. Job 3 has been delivered to the customer.
-The cost of goods sold during February was:

A) $5,100
B) $3,000
C) $12,120
D) $8,120