At the beginning of the year 2020, Pressure's On, Inc. estimates that total overhead costs will be $10,152,000. The company applies overhead using direct labor hours and it estimates it will use 94,000 direct labor hours and 6,000 machine hours during the year. During January 2020, the firm started and completed 3 jobs: H, J, and K. Each job had the following information, according to their job cost sheets: Job H: Job J: Job K: # of Units in 5 10 20 the job # of Units in the job # of Units in the job 3.5 DLh 2.5 DLh 4 DLh Direct Labor hours used Direct Labor hours used Direct Labor hours used 2 Mh 3 Mh 1.5 Mh Machine hours used Machine hours used Machine hours used DM costs $2,095 DM costs $1,820 DM costs $3,245 DL costs $1,260 DL costs $870 DL costs $1,495 Calculate the total manufacturing costs assigned to job K. a. $3,733 b. $3,571 c. $6,739 d. $5,172 e. $7,278