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 $ 6000 $ 5000 $ 8000 Beginning Balances Direct Materials 3000 3600 4000 Direct Labor 4400 6600 3800 The company applies overhead at 100% of direct labor cost. If Job B was sold for $36,000, what was the amount of gross margin for this job? (Ignore any consideration of underapplied or overapplied overhead.) $21,800 $20,800 $22,800 $14,200