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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: Beginning Balances Direct Materials Direct Labor Job A $ 4,800 1,800 3,200 Job B. $3,800 2,400 5,400 Job C $6,800 2,800 2,600 The company applies overhead at 100% of direct labor cost. The total cost of Job A at the end of September was: Multiple Choice $14,440. $8,200. $19,800. (0) O $13,000