Question 39 Garden Path makes and installs custom outdoor lighting systems for individual customers. On January 1, Garden Path had only one job in process, Job 123, with a cost of $2,000. Jobs 124 and 125 were started in the month of January. Data on costs added to each job in January are as follows: Job 123 Job 124 Job 125 Direct $9,000 $2,280 $6,700 materials Direct labor $2.240 $1,000 $2,300 Garden Path uses a normal job order costing system and overhead is applied to jobs at the rate of 60% of direct labor cost. Job 125 was completed on January 23, and the client was billed at cost plus 40%. No other jobs were finished or sold in January. What was cost of goods sold for the month of January at Garden Path? $13.152 $10.380 O $13.380 $11.400 O None of the above