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. Select one: O a. 44,000 O b. 48,000 O c. 49,000 d. 70,500 O e. 79,000