Oman Marble Company has two processing departments Cutting and Polishing. The company uses a multiple predetermined overhead rate in each processing department under job-order costing system. The Cutting Department's predetermined overhead rate is based on machine-hours and the Polishing Department's predetermined overhead rate is based on direct labor cost. At the beginning of the current period, the company records show the following estimated information: Cutting $ 20 Direct Labor cost per hour Polishing 30 10,000 5.000 20,000 5,000 Direct labor hours Machine-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour $ 40,000 $ 100,000 $ 5 $ 8 During the current period the company started and finished a job order number 3122. The job cost sheet shows the following data for this job: Job3122 Cutting Polishing Machine-hours 90 20 Direct labor hours 30 60 Direct materials $ 900 $ 250 Direct labor cost $ 700 $ 2,000 The total job cost for Job3122 is closest to: a $5.550 b. $ 3.850 Oc None of the given