During 2007, Kent Company applies overhead at a rate of $12 per direct labor hours. Estimated direct labor hours for the year were 150,000, estimated overhead for the year was $1,800,000. Actual direct labor hours for 2007 were 140,000 and actual overhead was $1,670,000. Job KAL was produced during 2007. The job used $20,000 worth of materials, $30,000 worth of direct labor (making $15 per hour). What is the cost of the job?

A. $50,000

B. $74,000

C. $74,286

D. $94,000