Job a3b was ordered by a customer on september 25. during the month of september, jaycee corporation requisitioned $3,100 of direct materials and used $4,600 of direct labor. the job was not finished by the end of the month, but needed an additional $3,600 of direct materials in october and additional direct labor of $7,100 to finish the job. the company applies overhead at the end of each month at a rate of 150% of the direct labor cost. what is the amount of job costs added to work in process inventory during october?
a. $21,350.
b. $35,950.
c. $32,650.
d. $25,950.
e. $18,400.