Squire Corporation charged Job 110 with $14,000 of direct materials and $12,600 of direct labor. Allocation for manufacturing overhead is 70% of direct labor costs. What is the total cost of Job 110?

To get the answer I would add 14,000 materials plus 12600 of direct labour costs and 0.7 (12,600) or 8820 of manufacturing overhead for a total of $35,420 so that the total includes apparently all of the costs involved and then represents those 3 costs mentioned above.