30.

The following data have been recorded for recently completed Job 323 on its job cost sheet. Direct materials cost was $2,117. A total of 34 direct labor-hours and 224 machine-hours were worked on the job. The direct labor wage rate is $14 per labor-hour. The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $16 per machine-hour. The total cost for the job on its job cost sheet would be:

	$8,322
	$3,133
	$3,552
	$6,177 Which is correct, please show work.