King Carts manufactures custom carts for a variety of uses. The following data have been recorded for Job 651 . which was recently completed. Direct materials used cost $8,000. There were 185 direct labor hours worked on this job at a direct labor wage rate of $23 per hour. There were 89 machine hours used on this job. The predetermined overhead rate is $39 per machine hour used. What is the total manufacturing cost of Job 651 ? A. $4,255 B. $3,471 C. $8,274 D. $15,726