Oriole Company manufactures customized desks. The following pertains to Job No. 978: Direct materials used $23450 Direct labor hours worked 360 Direct labor rate per hour $15.00 Machine hours used 300 Applied factory overhead rate per machine $22.00 hour What is the total manufacturing cost for Job No. 978? $35450 $33650 O $36950 $38750 Vaughn Manufacturing had average operating assets of $3800000 and sales of $1900000 in 2016. If the controllable margin was $570000, the ROI was O 50% O 30% O 60% O 15% Direct materials and direct labor of a company total $6900000. If manufacturing overhead is $3450000, what is direct labor cost? $0. Can not be determined from the information provided, $3450000 O $6900000