Needham Company uses a job$-$order costing 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:

The company applies overhead at $100\%$ 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:

Multiple Choice

$$48,400.$

$$30,200.$