The following data have been recorded for recently completed Job 323 on its job cost sheet. Direct materials cost was $2,118. A total of 40 direct labor-hours and 257 machine-hours were worked on the job. The direct labor wage rate is $18 per labor-hour. The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $22 per machine-hour. The total cost for the job on its job cost sheet would be:
a. $5,867
b. $10,637
c. $8,492
d. $5,448
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