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 Direct labor hours 5,000 10,000 20.000 5,000 $ 40,000 Machine hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine hour Variable manufacturing overhead per direct labor-hour $ 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 Polishing Cutting 90 Machine hours 20 Direct labor-hours 30 60 Direct materials S 900 $ 250 Direct labor cost $ 700 $ 2,000 The total job cost for Job3122 is closest to: The total job cost for Job3122 is closest to: O a. $ 3,850 b. $ 5.470 O c. None of the given answer. O d. $ 5,550