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

$13,200

$19,700

$31,400

$23,000

$27,100