Kelly Sportswear manufactures a specialty line of T$-$shirts. The company uses a job$-$order costing system. During March, the following costs were incurred on Job $1052$:

Direct materials:

$$12,700$

Direct labour:

$$3,700$

Manufacturing overhead was applied at the rate of $$21$ per machine hour, and Job $1052$ required $900$ machine hours. In addition, selling and shipping costs of $$6,000$ were incurred. Job $1052$ consisted of $5,000$ shirts and was completed on March $24.$ The total cost of job $1052$ transferred from Work in Process to Finished Goods on March $24$ is:

Question $5$Answer

a$.$

$$35,300$

b$.$

$$16,400$

c$.$

$$30,035$

d$.$

$$121,400$