Highland, Inc., an engineering firm, uses a job order costing system to accumulate client−related costs. The predetermined overhead allocation rate is 40% of staff labor cost. The work by engineers is charged to jobs at a rate of $33 per staff labor hour. A recent job for a client used 75 staff labor hours. How much was the total job cost?

 

A.

$2,475

B.

$990 

C.

$30

D.

$3,465