Cate's Crates manufactures custom crates for a variety of uses. The following data have been recorded for Job 551, which was recently completed. Direct materials used cost $7,000. There were 86 machine hours used on this job. The predetermined overhead rate is $39 per machine hour used. There were 176 direct labor hours worked on this job at a direct labor wage rate of $28 per hour. What is the total manufacturing cost of Job 551? A. $10,354 B. $4,928 C. $15,282 D. $7,262