Job number A9028 requires $300 of direct materials and $400 of direct labour which is paid at the rate of $8 per hour. Production overheads are applied at a rate of $26 per direct labour hour. Non-production overheads are applied at a rate of 120% of prime costs. What is the total cost of job number A9028?

Select one:

a.$4,400

b.$2,400

c.$2,840

d.$2,000