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 Total fixed manufacturing overhead cost $ 100,000 $ 40,000 Variable manufacturing overhead per machine-hour $ un 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: 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: O a $ 5,500 O b. $ 5,620 None of the given answer. O d. $ 4,000