Bramble Manufacturing uses a job order cost system to account for its production of specialty patio furniture. At the beginning of June, Bramble had one job in Work in Process, job A75. Management has chosen direct labor cost as its activity base. The costs incurred to date on job A75 are as follows: Direct materials $8300 Direct labor 11000 Overhead 18700 During June, Bramble added the following costs for direct materials and direct labor to job A75: Direct materials $2580 Direct labor 4920 Job A75 was completed on June 30.

What is the cost of job A75? A.$26800 B.$53864 C.$48394 D.$45500