Comans Corporation has two production departments, Milling and Customizing. The company uses a job$-$order costing system and computes a predetermined overhead rate in each production

department. The Milling Department's predetermined overhead rate is based on machine$-$hours and the Customizing Department's predetermined overhead rate is based on direct labor$-$hours. $A$

the beginning of the current year, the company had made the following estimates:

During the current month the company started and finished Job A$319.$ The following data were recorded for this job:

If the company marks up its manufacturing costs by $20\%$ then the selling price for Job A$319$ would be closest to: $($Round your intermediate calculations to $2$ decimal places.$)$

Answer choices:

A$)$ $$3145$

B$)$ $$2621$

C$)$ $$524$

D$)$ $$3774$