Mayflower Corporation manufactures products on a job-order basis. The job cost sheet for Job #656 shows the following for September:

Direct material	$5,000
Direct labor (100 hours @ $7.25)	$725
Machine hours incurred	40
Predetermined overhead rate per machine hour	$26

At the end of September, what total cost appears on the job cost sheet for Job #656?

A) $5,765

B) $6,765

C) $8,325

D) $5,725

Wyman Company is a graphic design shop that produces jobs to customer specifications. During January, Job #3051 was worked on and the following information is available:

Direct material used	$2,500
Direct labor hours worked	15
Machine time used	6
Direct labor rate per hour	$7
Overhead application rate per hour of machine time	$18

What was the total cost of Job #3051 for January?

A) $3,052 B) $2,713 C) $2,812 D) $2,770