Company makes custom desks for individual customers. On January 1, Oscar had only one job in process, Job 123, with a cost of $1,750 at January 1. Jobs 124 and 125 were started during the month of January. Data on costs added to each job in January are as follows: Job 123 Job 124 Job 125 Direct materials $9,000 $2,280 $6,700 Direct $2,240 $1,000 labor $2,300 Overhead at Oscar Company is applied to production at the rate of 60% of direct labor cost. Job 125 was completed on January 26. No other jobs were completed or sold in January. What is Oscar Company's cost of goods sold for the month of January? O $3,152 O $2,780 $5,345 O $10,380 None of the above