Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $3,100 of direct materials and used $4,600 of direct labor. The job was not finished by the end of the month, but needed an additional $3,600 of direct materials in October and additional direct labor of $7,100 to finish the job. The company applies overhead at the end of each month at a rate of 150% of the direct labor cost. What is the amount of job costs added to Work in Process Inventory during October?

$21,350

$35,950

$32,650

$25,950

$18,400