Oak Manufacturing is a small furniture manufacturer using machine-hours as the single indirect-cost rate to allocate manufacturing overhead costs to the various jobs contracted during the year. The following estimates are provided for the coming year for the company and for the Case High School's student desk job. Direct materials Direct labor Company $67,000 Case High School Job $32,000 $2,400 $800 Manufacturing overhead costs $55,000 Machine-hours 100,000 mh 800 mh What are the total manufacturing costs of this (High School) job? $2,760 O $3,200 $3,640 $3,896