Nadal Corporation manufactures custom molds for use in the extrusion industry. The company allocates manufacturing overhead based on machine hours. Selected data for costs incurred for Job 532 are as follows:

Direct materials used	$5,000
Direct labor cost	$36,800
Predetermined manufacturing overhead rate based on machine hours	$17
Direct labor hours worked	3,100
Machine hours used	290

What is the manufacturing cost of Job 532?

A.

$41,800

B.

$94,500

C.

$46,730

D.

$4,930