Hickinghttom Corporation has two production departments, Forming and wishing. The company uses a job order costing system and computes a predetermined overhead role in each production department. The forming Department's predetermined owerhead rate is based on machine hours and the Fishing Departments predetermined overhead rate is based on direct bor hours. At the beginning of the current year, the company had made the following estimates Machine hours Direct labor hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine hour Variable manufacturing overhead per direct labor hour Forming Fishing 17.00 15.00 0 1.000 7.000 9.90 09.00 0 0 $2.00 $ 3.60 5 During the current month the company started and finished job M381. The following data were recorded for this job Forming 30 30 5 540 5 750 Finishing 10 20 $1,000 job M11: Machine hours Direct labor hours Direct materials Direct labor cost The total cost for job M381is dosest to O $4.070 51.870 O 12.206 5616