QUESTION 18 David Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct inboe hours. The company based its predetermined overhead rate for the current year on the following data Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor hour 72,000 $223,200 $ 3.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 20 100 $ 890 $7.200 The total job cost for Job P951 is closest to: None of these answers $8,090 $7,810 $1.500 $8.700