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 the end of September: Beginning Balances Direct Materials Direct Labor JobA $5,800 2,800 4,200 Job B $4,800 3,400 6,400 Job c $ 7,800 3,800 3,600 The company applies overhead at 120% of direct labor cost. The total cost of Job A at the end of September was: Multiple Choice $12,040 O O $17,840 O O $25,640. $19,280