An engineering firm operates a job costing system. Production overhead is absorbed at the rateof $8.50 per machine hour. In order to allow for non-production overhead costs and profit, amark up of 60% of prime cost is added to the production cost when preparing price estimates.The estimated requirements of job number 808 are as follows:Direct materials $10,650Direct labour $3,260Machine hours 140The estimated price notified to the customer for job number 808 will be

A. $22,256B. $22,851C. $23,446D. $24,160