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: JobA Job B Job C $ 7600 $ 5600 $ 4600 Beginning Balances Direct Materials 2600 3200 3600 3400 Direct Labor 4000 6200 The company applies overhead at 125% of direct labor cost. During September Job B was completed, and it was sold in October. At the end of September the total cost in Work in Process was