New york based foundry Pollich Tallix manufactures oscars. It uses a job-order costing system with a predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $78,000, variable manufacturing overhead of $2.00 per machine-hour, and 15,000 machine-hours. The company has provided the following data concerning Job OSC21 which was recently completed: Number of units in the job Total machine-hours Direct materials Direct labor cost The total job cost for Job OSC21 is closest to: O O $3,140 $4,580 $3,532 $3,032 20 200 $ 500 $ 2,640