At the beginning of the year 2020, Pressures On, Inc. estimates that total overhead costs will be $10,152,000. The company applies overhead using machine 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 the job	5		# of Units in the job	10		# of Units in the job	20
Direct Labor hours used	3.5 DLh		Direct Labor hours used	2.5 DLh		Direct Labor hours used	4 DLh
Machine hours used	2 Mh		Machine hours used	3 Mh		Machine hours used	1.5 Mh
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.	$14,046
	b.	$5,172
	c.	$3,733
	d.	$6,739
	e.	$7,278