Cathy Company uses a pre-determined overhead rate based on direct labor hours to apply manufacturing overhead to jobs. At the beginning of the year, manufacturing overhead and direct labor hours for the year were estimated at $25,000 and 50,000 hours, respectively. In June, Job. # 461 was started, completed, and sold to a customer. Materials cost on the job totaled $4,000, and labor costs were $5 per hour and totaled $1,500. Sales commissions incurred on this sale totaled $250. The cost of goods sold related to Job # 461 is: $6,100 $5,650 $6,250 $5,500 $5,900