Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation used $3,100 of direct materials and used $4,600 of direct labor. The job was not finished in September. An additional $3,600 of direct materials and $7,100 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 150% of the direct labor cost. What is the amount of job costs added to Work in Process Inventory during October?

Multiple Choice

$35,950

$32,650

$18,400

$21,350

$25,950