14) Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned S2,500 of direct materials and used S4,000 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 total cost of the job when it is completed in October? A) S22,500 B)$37,000 C $32,000 D)S26,500 E) S16,000