Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation used $1,800 of direct materials and used $3,300 of direct labor. The job was not finished in September. An additional $2,300 of direct materials and $5,800 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?

A) $13,200

B) $23,000

C)$27,100

D) $31,400

E) $19,700