Job 1234 required $500 of direct materials and 20 direct labor hours at $15 per hour. Estimated total overhead for the year was $500,000 and estimated direct labor hours (the cost driver) were 10,000. Under job order costing, what would be recorded as the cost of Job 1234? O a. $1,000 O b. $1,800 O c. $1,300 O d. $1,515