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. If Job B was sold for $16,000, what was the amount of gross margin for this job.

A. $6,800 B. $5,880 C. $1,280 D. $14,720