8. The Garnet Company uses a job-order cost system. The following information was recorded for February.

Job No. Work in Process Inventory Materials Labor

1 $1,500 $ 400 $ 300

2 $2,000 $ 600 $ 750

3 $ 500 $1,000 $1,500

4 $ 250 $1,300 $2,400

Overhead is applied to jobs at the rate of 140% (i.e., 1.4 x) of direct labor costs. 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

e. $4,600