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 $ 5,200 $ 4,200 $ 7,200 Direct Materials 2,200 2,800 3,200 Direct Labor 3,600 5,800 3,000 The company applies overhead at 120% 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: