Lucy 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 ICU2:

Direct materials:	$15,000
Direct labour:	$4,800

In addition, selling and shipping costs of $7,000 were incurred on the job. Manufacturing overhead was applied at the rate of $162 per direct labour hour. Job ICU2 required 80 machine hours and 45 direct labour hours. What is the cost of Job ICU2?

Multiple Choice

• $27,090

• $32,760

• $33,290

• $34,090.