Alter, Inc. had two jobs in process on July 1, Job 851 and 853. The company uses job order costing and applies manufacturing overhead based on machine hours. The company expected 40,000 machine hours to be used during the period and expected total overhead to be $140,000. At the end of June, Job 851 had a total job cost of $5,800 and Job 853 had a total job cost of $2,350. The company worked on four jobs during the month of July. The: Job No. Direct Direct Machine Direct Labor Material Labor Hours Hours 851 $2,590 800 185 853 $8,700 $1,235 750 65 855 $3,250 $1,792 1,020 128 858 $7,900 $1,805 950 95 Actual indirect production costs incurred during July included machine depreciation ($3,500), indirect labor ($3,400), indirect materials ($1,550), and other factory costs ($1,890). Alter, Inc. completed Jobs 851, 855, and 858 during July. Jobs 851 and 858 were sold during July. What is the total cost of goods manufactured for the company during July? a. $27,032. b. $30,214. c. $47,742. d. $32,832.