D. Work in Process. 3. Job 607 was recently completed. The following data have been recorded on its job cost sheet: Direct materials... Direct labor-hours Direct labor wage rate..$13 per labor-hour $3.405 54 labor-hours 158 machine-hours The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $14 per machine-hour. The total cost that would be recorded on the job cost sheet for Job 607 would be: A. $4,107 B. $6,319 C. $3,432 D. $4,863 UIBE ACC321 Managerial Accounting/Geyer/Summer 2018