Job 731 Was Recently Completed The Company Applies Manufacturing Overhead on the Basis of Machine-Hours

Multiple Choice

Job 731 was recently completed. The following data have been recorded on its job cost sheet:
$$\begin{array} { ll } \text { Direct materials } & \$ 2,391 \\\text { Direct labor-hours } & 69 \text { labor-hours } \\\text { Direct labor wage rate } & \$ 13 \text {per labor-hour } \\\text { Machine-hours } & 129 \text { machine-hours }\end{array}$$
The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $14 per machine-hour. The total cost that would be recorded on the job cost sheet for Job 731 would be:

A) $3,288.
B) $5,094.
C) $4,254.
D) $2,418.