Job A$3$B was ordered by a customer on September $25.$ During the month of September, Jaycee

Corporation used $$2,500$ of direct materials and used $$4,000$ of direct labor. The job was not

finished in September. An additional $$3,000$ of direct materials and $$6,500$ of direct labor were

needed to finish the job in October. The company applies overhead at the end of each month at a

rate of $200\%$ of the direct labor cost incurred. What is the total cost of the job when it is completed

in October?

Multiple Choice

$$22,500$

$$37,000$

$$16,000$

$$26,500$

$$32,000$