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Comfort Manufacturing is a small textile manufacturer using machine-hours as the single indirect-cost rate to allocate manufacturing overhead costs to the various jobs contracted during the year. The following estimates are provided for the coming year for the company and for the Winton High School band jacket job. Company Winton High School Job Direct materials $57,000 $2,200 Direct labor $15,000 $400 Manufacturing overhead costs $45,000 Machine-hours 90,000 mh 500 ml What are the total manufacturing costs of this job? $4,100 $2,850 $2,300 $2,600