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 Polishing 30 Direct Labor cost per hour 5.000 Direct labor-hours 20,000 10,000 5,000 $ 40.000 $ 100,000 $ 5 Machine-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour $ $ 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: Cutting Polishing 90 20 30 60 $ 900 $ 250 Job3122: Machine-hours Direct labor-hours Direct materials Direct labor cost The total job cost for Job3122 is closest to: $ 700 $ 2,000 a. $5,470 b. $ 5,550 Oc. $ 3.850 d. None of the given