38. Tenderfoot Company uses a job costing system. The work in process inventory on December 31 consisted of Job Nob. 175. This job had been charged with direct materials of $17,400 and direct labor of $20,000. Overhead is charged at a rate of 80% of direct labor cost. The cost of Job 175 is: a. $53,400 b. $37,400 c. $17,400 I d. $20,000