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 $4,300 1,300 2,700 Job B $3,300 1,900 4,900 Job C $6,300 2,300 2,100 The company applies overhead at 120% of direct labor cost. The total cost of Job A at the end of September was: Multiple Choice $7,240. $11,540. Oo oo $17,840. $12,980