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 Job B Job C $5,500 $4,500 $7,500 2,500 3,100 3,500 3,900 6,100 3,300 The company applies overhead at 120% of direct labor cost The total cost of Job A at the end of September was