5) Munts Corporation has two production departments, Forming and Finishing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Forming Department's predetermined overhead rate is based on machine-hours and the Finishing Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: Machine-hours Direct labor-hours Forming Finishing 18,000 2,000 14,000 8,000 Total fixed manufacturing overhead cost S 99,000 S 70,400 Variable manufacturing overhead per machine-hour S 2.10 Variable manufacturing overhead per direct labor-hour During the current month the company started and finished Job T617. The following data were recorded for this job: Job T617: Machine-hours Direct labor-hours Direct materials Direct labor cost Forming Finishing 90 20 30 60 S 940 S 350 960 1,920 The total job cost for Job T617 is closest to: (Round your intermediate calculations to 2 decimal places.) A) $5,604 B) $2,584 C) 5684 D) $3,020 Avalia 3.70