Jack's Water Slides makes custom water slides for hotels. On October 1, there were three jobs in process: Jobs 812, 813, and 814. Two more jobs were started during October: Jobs 815 and 816. By October 31, Jobs 812, 814, and 816 were finished. The following data has been collected:

	Job 812	Job 813	Job 814	Job 815	Job 816
10/1 Balance (BWIP)	$500	$900	$780	---	---
Direct materials	400	270	1,140	$300	$300
Direct labor	300	180	600	400	800

Overhead is applied at the rate of 110% of direct labor cost. Jobs are sold at cost plus 50%. Selling and administrative expenses for October totaled $3,000. By October 31, Jobs 812 and 816 are sold, but the customer who ordered Job 814 decided he did not want the slide, so it is still in the warehouse. What is the selling price of Job 816?

a.$1,800

b.$2,970

c.$2,000

d.$4,000

e.$0, it is not completed yet.