Kelita's Kar Kare Kompany Had the Following Cost and Inventory

Kelita's Kar Kare Kompany had the following cost and inventory data for the month:
Costs incurred for the month: $\begin{array}{lr}\text { Direct labour } & \$ 6,900 \\\text { Indirect labour } & 1,500 \\\text { Direct materials purchased } & 4,500 \\\text { Factory utilities } & 2,200 \\\text { Factory amortization } & 3,000 \\\text { Factory supervision } & 1,200\end{array}$

$\begin{array}{lll}\text { Inventories: }\\&\text { Ending }&\text { Beginning }\\\text { Direct materials } & \$ 1,500 & \$ 1,800 \\\text { Work in process } & 4,500 & 4,050 \\\text { Finished goods } & 6,000 & 5,250\end{array}$
Assume that the total production costs incurred for the month were $15,000. What was the cost of jobs completed?

A) $14,550
B) $19,050
C) $15,000
D) $15,450