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 $ 5700 $ 4700 $ 7700 Beginning Balances Direct Materials 2700 3300 3700 Direct Labor 4100 6300 3500 The company applies overhead at 100% of direct labor cost. The total cost of Job A at the end of September was: O $10,900. $16,600. $18,040. $24,300