Farkas Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $150,000, variable manufacturing overhead of $3.00 per machine-hour, and 50,000 machine-hours. Recently, Job MF1 was completed with the following characteristics:

Total machine-hours		100
Direct materials	$	645
Direct labor cost	$	2,300

The total job cost for Job MF1 is closest to:

A) $3,595

B) $2,945

C) $2,950

D) $3,545