Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $2, 500 of direct materials and used $4,000 of direct labor. The job was not finished by the end of the month, but needed an additional $3,000 of direct materials in October and additional direct labor of $6, 500 to finish the job. The company applies overhead at the end of each month at a rate of 200% of the direct labor cost. What is the amount of job costs added to Work in Process Inventory during October? $16,000 $22, 500 $37,000 $26, 500 $32,000