Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $2600 of direct materials and used $4100 of direct labor. The job was not finished by the end of September, but needed an additional $3100 of direct materials and additional direct labor of $6600 to finish the job in October. The company applies overhead at the end of each month at a rate of 150% of the direct labor cost incurred. What is the total cost of the job when it is completed in October? Pick one below.

$29,400

$32,450

$19,600

$16,400

$23,700