Crane Manufacturing uses a job order cost system to account for its production of specialty patio furniture. At the beginning of June, Crane had one job in Work in Process, job A$75.$ Management has chosen direct labor cost as its activity base. The costs incurred to date on job A$75$ are as follows:

Direct materials $$8110$

Direct labor $,10700$

Overhead $23540$

During June, Crane added the following costs for direct materials and direct labor to job A$75$:

Direct materials $$2630$

Direct labor $,4610$

Job A$75$ was competed on June $30.$ What is the cost of job A$75?$

$$49590$

$$51685$

$$26050$

$$59732$