7 ) Job 593 was recently completed . The following data have been recorded on its job cos sheet Direct materials $3 . 190 Direct labor - hours 71labor - hours Direct labor wage rate $15 / per labor- hour Machine - hours 175 / machine - hours The Corporation applies manufacturing overhead on the basis of machine- hours . The predetermined overhead rate is $14 per machine - hour . The total cost that would be recorded on the job cost sheet for Job 593 would be A ) $6 705 B ) $5 , 249 C ) $4 255 D ) $3 . 219