Needham Company uses a job-order costing system During the month of September the company worked on three you the job-order cost sheets for the three jobs contained the following information at the end of September Beginning Balances Direct Materials Direct Labor JobA $5,180 2,100 3,500 Job B $4,100 2,700 5,700 Job C $7,100 3,100 2,900 The company applies overhead at 100% of direct labor cost The total cost of Job A at the end of September was: Multiple Choice $9.100. $14,200