Brillant Design Company makes custom chairs for individual customers. On October 1, there was one job in process, Job 243, with a cost of $1,300. Jobs 244, 245, and 246 were started during the month of October. Data on costs added during the month are as follows:

	Job 243	Job 244	Job 245	Job 246
Direct Materials	$8,400	$2,300	$5,550	$9,200
Direct Labor	3,100	980	2,200	5,010

Overhead is applied to production at the rate of 70% of direct labor cost. Job 245 was completed on October 14, and the client was billed at cost plus 55%. All other jobs remained in process. What is the price of Job 245? Round your answers to two decimal places.

a.$14,399.50

b.$22,310.50

c.$10,627.70

d.$18,761.20

e.$20,204.20