Costs expected for these categories for the coming year are as follows:

Maintenance	$110376
Inspection	$195640

The plants expected capacity is 74951 direct labour hours. The following data has been assembled for use in developing a bid for a proposed job.

Direct materials	$?
Direct labour	$6164
Machine hours	390
Number of inspections	8
Direct labour hours	638

Total expected machine hours for all jobs during the year is 42719 and the total expected number of inspections is 2323. Using activity-based costing and the appropriate cost drivers, if the total cost of the proposed job is $10475 what is the direct materials used in the job?

Select one:

a. $1706

b. $8794

c. $4311

d. $2630