The last option is 1280.

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: The company applies overhead at 120% of direct labor cost. If Job B was sold for $16,000, what was the amount of gross margin for this job? (Ignore any consideration of underapplied or overapplied overhead.) Multiple Choice $14,720 $5,880 $6,800