A company operates a job costing system. The estimated costs for job #45 are as follows: Direct materials 120 metres a $20 per metre Direct labour 192 hours @ $8 per hour Variable production overheads are recovered at the rate of $3 per direct labour hour. Fixed production overheads for the year are budgeted to be $2,400.000 and are to be recovered based on the total of 240.000 direct labour hours for the year Other overheads in relation to selling, distribution and administration are recovered at the rate of $960 per job, What is the total cost otjob #459 Select one: a $3.936 b. $6.432 c. $7,392 d. $7.200