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 owertiead at 120% of direct lsbor cost The total cost of Job A at the end of Seplenter was 4., 280 $10,280 510,200 541.720 a. Moving to anotier goestion will erive this leshonce