Job 1574 requires $10,000 of directmaterials, $4,000 of directlabour, 400 direct labourhours, and 200 machine hours. It also requires 7 hours of inspection at$35 per hour. Manufacturing overhead is computed at$20 per direct labour hour used and$40 per machine hour used.

The total amount charged to inspection_______.

A.

is$35

B.

is $35budgeted hours

C.

does not figure into the total cost of the job

D.

is $245+the overhead dollars applied