A manufacturer has two production departments: Assembly; Finishing. In Assembly, the budget MOH rate is $10 per machine hour. In Finishing, the budget rate is 150% of direct labor dollars. Company records indicate the following information about Job A:

Assembly Finishing

20,000 4,000 DM (in $)

5,000 15,000 DL (in $)

400 100 machine hours

Calculate the total cost of Job A according to GAAP.

a. 44,000

b. 48,000

c. 49,000

d. 70,500

e. 79,000