I will rate please help on this!

Many thanks and God bless!!!

Iglesias, Inc. completed Job 12 on November 30. The details of Job 12 are given below: Direct labor cost $890 Direct materials cost $1,300 Machine hours 7 hours Direct labor hours 20 hours Predetermined overhead allocation rate $70 per machine hour What is the total cost of Job 12? O A. $2,190 O B. $1,380 O C. $2,680 D. $1,790 Caltran, Inc. completed manufacturing Job 445. It included $310 of direct materials cost, $1,220 of direct labor cost, and $560 of allocated manufacturing overhead. Which of the following is the correct journal entry needed to record the completed job? 2,090 2,090 1,530 1,530 O A. Finished Goods Inventory Materials Inventory OB. Work-in - Process Inventory Cost of Goods Sold O C. Finished Goods Inventory Work -in - Process Inventory OD. Work-in - Process Inventory Finished Goods Inventory 2,090 2,090 2,090 2,090