7) Job 54A7 was recently completed. The following data have been recorded: Direct Materials $4,200 Direct Labor Hours 100 labor hours Direct Labor Wage Rate $10 per hour Machine Hours 200 machine hours Machine Kilowatt Hours 1,000 kw hours 1 The company also has this information below: Actual Manufacturing Overhead $25,000 Estimated Manufacturing Overhead $20,000 Estimated Labor Hours 1,000 labor hours Estimated Machine Hours 1,250 machine hours Estimated Kilowatt Hours 5,000 kw hours The Corporation applies manufacturing overhead on the basis of kilowatt hours. The total cost that would be recorded on the job cost sheet for Job 54A7 would be: A. $4,000 B. $7,200 C. $9,200 D. $10,200