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Job A3B was ordered by a customer on September 25.

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Job A3B was ordered by a customer on September 25. During the month

of September, Jaycee Corporation requisitioned $3,300 of direct materials and used $4,800 of direct labor. The job was not finished by the end of September, but needed an additional $3,800 of direct materials in October and additional direct labor of $7,300 to finish the job. The company applies overhead at the end of each month at a rate of 100% of the direct labor cost. What is the amount of job costs added to Work in Process Inventory during October?

A. 30,300
B. 18,400
C. 23,200
D. 31,300
E. 19,200

 
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