Needham Company Uses a Job Order Cost System The Company Applies Overhead at 120% of Direct Labor Cost

Needham Company uses a job order cost 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: $\begin{array}{|l|r|r|r|}\hline & {\text { Job A }} & {\text { Job B }} &{\text { Job C }} \\\hline \text { Beginning Balances } & \$ 4,000 & \$ 3,000 & \$ 6,000 \\\hline \text { Direct Materials } & 1,000 & 1,600 & 2,000 \\\hline \text { Direct Labor } & 2,400 & 4,600 & 1,800 \\\hline\end{array}$ The company applies overhead at 120% of direct labor cost. During September Job B was completed,and it was sold in October.At the end of September the total cost in work in process was:

A) $36,960.
B) $22,240.
C) $26,400.
D) None of these.