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:

	Job A	Job B	Job C
Beginning Balances	$5,100	$4,100	$7,100
Direct Materials	2,100	2,700	3,100
Direct Labor	3,500	5,700	2,900

The company applies overhead at 100% of direct labor cost.

If Job B was sold for $27,000, what was the amount of gross margin for this job? (Ignore any consideration of underapplied or overapplied overhead.)

Multiple Choice:

$8,800

$18,200

$15,600