1. Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $3400 of direct materials and used $4900 of direct labor. The job was not finished by the end of September, but needed an additional $3900 of direct materials in October and additional direct labor of $7400 to finish the job. The company applies overhead at the end of each month at a rate of 100% of the direct labor cost. What is the amount of job costs added to Work in Process Inventory during October?

   		$30,900
   		$23,600
   		$31,900
   		$18,700
   		$19,600