Columbo Corporation has two production departments, Forming and Finishing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Forming Departments predetermined overhead rate is based on machine-hours and the Finishing Departments predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates:

	Forming		Finishing
Machine-hours		17,000		10,000
Direct labor-hours		1,000		9,000
Total fixed manufacturing overhead cost	$	110,500	$	78,300
Variable manufacturing overhead per machine-hour	$	1.60
Variable manufacturing overhead per direct labor-hour			$	3.30

During the current month the company started and finished Job A948. The following data were recorded for this job:

Job A948:	Forming		Finishing
Machine-hours		70		30
Direct labor-hours		10		50
Direct materials	$	650	$	330
Direct labor cost	$	380	$	1,900

If the company marks up its manufacturing costs by 40% then the selling price for Job A948 would be closest to: (Round your intermediate calculations to 2 decimal places.)

A)$4,427.00

B)$6,818.00

C)$1,770.80

D)$6,197.80