Hilt Company operates using a job costing system and has estimated that direct material will cost $2,400 and direct labour cost is $1,350 (labour rate is $15 per hour). The variable production overheads are recovered at the rate of $6 per direct labour hour. Fixed production overheads for the year are budgeted to be $1,200,000 and are to be recovered based on the total of 120,000 direct labour hours for the year. Other overheads, in relation to selling, distribution and administration, are recovered at the rate of $480 per job. Calculate the cost of the job. O a. $4,246 O b. $4,236 Oc. $5,670 Od. $5,190