New Century Construction assembles residential houses. It uses a job-costing system with two direst-cost categories (direct materials and direct labor) and one indirect-cost pool (assembly support). Direct labor-hour is the allocation base for assembly support costs. The actual indirect cost rate for 2020 was $100 and the budget indirect cost rate was $90. For the Laguna Model House, the actual direct material costs, direct labor costs and direct labor-hours are $303,000 ; $48,000 ; 900. The budgeted direct material costs, direct labor costs and direct labor-hours are $350,000 ; $50,000 ; 850. Direct materials and direct labor are paid for on a contract basis. The costs of each are known when direct materials are used or when direct labor-hours are worked. Determine the job costs of the Laguna Model using normal costing.

A. $441,000

B. $432,000

C. None

D. $436,000

E. $427,500