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 Direct labour: $13,700 $4,800 Manufacturing overhead was applied at the rate of $25 per machine hour. Job 1052 required 45 direct labour hours and 850 machine hours. In addition, selling and shipping costs of $7.000 were incurred. Job 1052 consisted of 7000 shirts and was completed on March 24. The total cost of job 1052 is: Multiple Choice $18,500 $39,750