20. Terra Mesa Manufacturing uses a job order cost system to account for its production of specialty patio furniture. At the beginning of June, Terra Mesa had one job in Work in Process, job A75. Management has chosen direct labor cost as its activity base. The costs incurred to date on job A75 are as follows: Direct materials $8,260 Direct labor 10,500 Overhead 13,125 During June, Terra Mesa added the following costs for direct materials and direct labor to job A75: Direct materials $2,630 Direct labor 4,620 Job A75 was competed on June 30. What is the cost of job A75? a. $39,135 b. $44,910 c. $42,831 d. $26,010