Job 21 was recently completed. The following data was recorded on its job cost sheet: Description Amount Direct materials $1,738 Direct labor hours 28 hours Direct labor wage rate | $12 per hour Machine hours 80 hours The company applied manufacturing overhead on the basis of direct labor hours. The predetermined overhead rate is $15 per direct labor hour. The total cost that would be recorded on the job cost sheet for Job 21 would be: A. $420 B. $1,200 C. $2,494 O D. $3,274