Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour 40,000 $ 90,000 $ 3.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job 20 Total direct labor-hours 100 Direct materials $ 755 Direct labor cost $ 4,000 The total job cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.) a. $4,540 b. $4,755 c. $5,280 d. $5,495 e. None of the above. The answer is