Navarre Corporation makes custom-order furniture. Navarre worked on only three jobs during 20X8. The relevant direct manufacturing costs for these three jobs follow. Job 1 Job 2 Job 3 Total $24,550 Navarre's predetermined manufacturing overhead allocation rate was $0.40 per direct labor dollar during 20X8. At the end of 20X8, Navarre had completed Job 1 and Job 2 but was still working on Job 3. Based on this information, Navarre's Total Manufacturing Cost during 20X8 was $13,360 $31,440 $52,730 Direct Labor Direct Materials $4,100 2,000 9,000 $15,100 $45,750 $4,600 1,600 4,100 $ 10,300