Needham Company uses a job order cost system. During the month of September, the company worked on three jobs. The job order cost sheets for the three jobs contained the following information at the end of September:

	Job A	Job B	Job C
Begginging balances	$4000	$3000	$6000
Direct materials	1000	1600	2000
Direct Labor	2400	4600	1800

The company applies overhead at 120% of direct labor cost. During September Job B was completed, and it was sold in October. At the end of September the total cost in work in process was:

A. None of these.

B. $22,240

C. $26,400

D. $36,960

Please show your work!