6) Kubes Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $90,000, variable manufacturing overhead of $3.50 per direct labor-hour, and 30,000 direct labor-hours. The company has provided the following data concerning Job A477 which was recently completed: Total direct labor-hours 100 Direct materials $520 Direct labor cost $2,800 The total job cost for Job A477 is closest to: (Round your intermediate calculations to 2 decimal places.) A) $3,450 B) $1,170 C) $3,970 D) $3,320