Griffin Manufacturing uses job order costing to measure and track the costs incurred for specific jobs. While most of the jobs do require some machine time, Griffin has determined that direct labor cost drives its manufacturing overhead costs. During the month of August, the following data were available for Job #45: Direct labor 200 hours at $15 per hour Direct materials 90 gallons at $6 per gallon Machine hours used 100 hours If total overhead costs during the month totaled $4,000 when a total of $20,000 in direct labor costs were incurred, what will be the total manufacturing cost of Job #45? Answer a. $3,580 b. $3,540 c. $7,540 d. $4,140