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
Beginning Balances		$	4,000				$	3,000				$	6,000
Direct Materials			1,000					1,600					2,000
Direct Labor			2,400					4,600					1,800

The company applies overhead at 120% of direct labor cost. The total cost of Job A at the end of September was:

Multiple Choice

A. $16,280.

B. $10,280.

C. $11,720.

D. $6,280.