just the answer

AAB Company manufactures customized desks. The following pertains to Job No. 978: Direct materials used HK$15,450 Direct labor hours worked 360 Direct labor rate per hour HK$15.00 Machine hours used 300 Applied factory overhead rate per machine hour HK$22.00 What is the total manufacturing cost for Job No. 978? Select one: a. HK$25,650 b. HK$30,750 c. HK$27,450 d. HK$28,950