Malcom Corp. uses job order costing for its brand new line of lawn mowers. The cost incurred for production during 2020 totaled $27,000 of materials, $19.000 of direct labor costs, and $15,000 of manufacturing overhead applied. The company ships all goods as soon as they are completed which results in no finished goods inventory on hand at the end of any year. Beginning work in process totaled $24,000, and the ending balance is $18,000. During the year, the company completed 25 mowers. How much is the cost per mower? O $2,680 O $2,440 $2,200 O $3,400