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 Polishing Direct Labor cost per hour $ 20 40 Direct labor-hours 5,000 10,000 Machine-hours 20,000 5.000 $ 100,000 $ 40.000 Total fixed manufacturing overhead cost Variable manufacturing overhead per machine hour Variable manufacturing overhead per direct labor-hour $ 5 $ $ 20 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 $ 850 $ 250 Direct labor cost $ 900 $ 2.000 The total job cost for Job3122 is closest to: The totaljob cost for Job3122 is closest to: O a. None of the given answer. O b. $ 4.000 O c. $ 6.100 O d. $ 5.500