10. Furniture Company manufactures tables. It has two manufacturing departments: Department A and B. The company uses a budgeted overhead rate for applying overhead to production.

In March, the two production departments had budgeted allocation bases of 4,000 machine-hours in Department A and 8,000 direct manufacturing labor-hours in Department B. The budgeted manufacturing overheads for the month were $57,500 and $62,500, respectively. For Job A, the actual costs incurred in the two departments were as follows:

Department A Department B

Direct materials purchased $4,000 $1,750

Direct materials used 3,250 1,350

Direct manufacturing labor 5,250 5,350

Direct labor hours 100 300

Machine hours 800 200

What is the total cost of Job A?

A) $17,635

B) $20,650

C) $21,800

D) $29,044