A 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:

	Job A					Job B					Job C
Beginning Balances		$	4,000				$	3,000				$	6,000
Direct Materials			1,000					1,600					2,000
Direct Labor			2,400					4,600					1,800

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:

		$26,400.
		$36,960.
		$22,240.
		None of these answers are correct.