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 and additional direct labor of $7,100 to finish the job in October. The company applies overhead at the end of each month at a rate of 150% of the direct labor cost incurred. What is the total cost of the job when it is completed in October?

a. $18,400

b. $21,350

c. $35,950

d. $25,950

e. $32,650