Job 731 Was Recently Completed A) $3,288
B) $5,094

Multiple Choice

Job 731 was recently completed.The following data have been recorded on its job cost sheet: 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:
$$\begin{array} { | l | r | l | } \hline \text { Direct materials } & \$ 2,391 & \\\hline \text { Direct labor-hours } & 69 & \text { labor-hours } \\\hline \text { Direct labor wage rate } & \$ 13 & \text { per labor-hour } \\\hline \text { Machine-hours } & 129 & \text { machine-hours } \\\hline\end{array}$$

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