Job 450 Requires $10,500 of Direct Materials, $7300 of Direct

Multiple Choice

Job 450 requires $10,500 of direct materials, $7300 of direct labor, 630 direct labor hours, and 450 machine hours. Manufacturing overhead is computed at $24 per direct labor hour used and $13 per machine hour used. The total cost of Job 450 is

A) $20,970.
B) $38,770.
C) $17,800.
D) $32,920.