Job 755 was recently completed. The following data have been recorded on its job cost sheet: Direct materials $2,391; Direct labor-hours 69 labor hours; Direct labor wage rate $13 per labor-hours; Machine-hours 129 machine-hours. The company allocates manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $14 per machine-hour. The total cost that would be recorded on the job cost sheet for Job 755 would be: a. $5,094 b. $2,418 c. $3,288 d. $4,254