Marquez Industries manufactures chainsaws. The company has two activities that are used to apply overhead to its products: - machining, applied at the rate of $5 per machine hour - finishing, applied at the rate of $20 per direct labor hour This month, 200 chainsaws were made, using 1,000 machine hours and 400 direct labor hours. Total direct material costs were $8,000 and total direct labor cots were $6,600. What is the total cost to manufacture the 200 chainsaws? $13,800$31,200$14,600$27,600