Romano Company applies overhead for Job #323 at 140% of DL cost and at 150% of DL costs for Jobs #325 and #401. The total cost of Jobs are #323 and #325 is identical

                             DM      DL              OH

Job #323        $3,200    $4,500               ?

Job #325                ?       5,000               ?

Job #401         5,670             ?         5,550

Assume that Jobs #323 and #401 are incomplete at the end of September. What is the balance is WIP Inventory at this time?

a. $18,920

b. $22,620

c. $28,920

d. $30,120