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Job 593 was recently completed. The following data have been recorded on its job cost sheet: Direct materials $2,461 Direct labor-hours 74 labor-hours Direct labor

Job 593 was recently completed. The following data have been recorded on its job cost sheet:

Direct materials $2,461
Direct labor-hours 74 labor-hours
Direct labor wage rate $ 18 per labor-hour
Machine-hours 137 machine-hours

The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $19 per machine-hour. The total cost that would be recorded on the job cost sheet for Job 593 would be:

$3,720
$3,793
$7,236
$6,396

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