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 Job A $4,600 Job B $3,600 Job C $6,600 Direct Materials 1,600 2,200 2,600 Direct Labor 3,000 5,200 2,400 The company applies overhead at 120% of direct labor cost. The total cost of Job A at the end of September was: Multiple Choice $14,240 $19,400 $12,800 Carlin and Marley, an accounting firm, provides consulting and tax planning services. For many years, the firm's total administrative cost (currently $330,000) has been allocated to services on this basis of billable hours to clients. A recent analysis found that 55% of the firm's billable hours to clients resulted from tax planning services, while 45% resulted from consulting services. The firm, contemplating a change to activity-based costing, has identified three components of administrative cost, as follows: Staff Support In-house computing charges Miscellaneous office costs Total $220,000 70,000 40,000 $330,000 A recent analysis of staff support found a strong correlation with the number of clients served. In contrast, in-house computing and miscellaneous office cost varied directly with the number of computer hours logged and number of client transactions, respectively. Consulting clients served totaled 35% of the total client base, consumed 30% of the firm's computer hours, and accounted for 20% of the total client transactions. If Carlin and Marley switched from its current accounting method to an activity-based costing system, the amount of administrative cost chargeable to consulting services would: The following partially completed T-accounts are for Stanford Corporation: Raw Materials Work In Process Debit Credit Debit Credit Balance (1) 7,000 (2) 19,000 24,000 Balance 11,000 (7) (2) 15,000 (4) 18,000 (6) 31,000 Finished Goods Debit Balance (7) 18,000 62,000 15,000 Manufacturing Overhead Credit Debit (2) 9,000 (6) (3) 16,000 (4) 8,000 (5) 5,000 Accumulated Depreciation--Factory Debit Credit Debit Balance (3) 82,000 (4) 16,000. Accounts Payable Debit Credit Balance (1) (5) 19,000 5,000 Sales Salaries Expense t 11,000 Credit 31,000 Credit Salaries and Mages Payable Debit Credit Balance (4) 7,000 37,000 The cost of goods sold (after adjustment for underapplied or overapplied manufacturing overhead) is: Multiple Choice O $65,000 $58,000 $69,000 $72,000