Job 593 was recently completed. The following data have been recorded on its job cost sheet:
Direct materials $2,461
Direct labor-hours 74 labor-hours
Direct labor wage rate $18 per labor-hour
Machine-hours 137 machine-hours
The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $19 per machine-hour. The total cost that would be recorded on the job cost sheet for Job 593 would be:
(A) $3,720
(B) $3,793
(C) $7,236
(D) $6,396
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