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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

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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. Beginning Balances Direct Materials Direct Labor Job A $4,100 Job Bi Job C $3,100 $6,100 1,100 1,700. 2,100 2,500 4,700 1,900 The company applies overhead at 125% of direct labor cost The total cost of Job A at the end of September was:

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