Machine-hours 18,000 13,000 Direct labor-hours 4,000 7,000 Total fixed manufacturing overhead cost $ 113,400 $ 64,400 Variable manufacturing overhead per machine-hour $ 1.60 Variable manufacturing overhead per direct labor-hour $ 3.90

During the current month the company started and finished Job A319. The following data were recorded for this job:

Job A319: Milling Customizing Machine-hours 60 10 Direct labor-hours 20 60 Direct materials $ 655 $ 305 Direct labor cost $ 400 $ 1,200If the company marks up its manufacturing costs by 20% then the selling price for Job A319 would be closest to: $5,042.00 $4,584.00 $764.00 $3,820.00