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Concord Corporation manufactures customized desks. The following pertains to Job No. 953: Direct materials used $13800 Direct labor hours worked 500 Direct labor rate per

Concord Corporation manufactures customized desks. The following pertains to Job No. 953:

Direct materials used $13800
Direct labor hours worked 500
Direct labor rate per hour $16.00
Machine hours used 400
Applied factory overhead rate per machine hour $30.00

What is the total manufacturing cost for Job No. 953?

A. $39800

B. $33800

C. $35200

D. $32200

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