Redman Company manufactures customized desks. The following pertains to Job No. 978: Direct materials used $15,450 Direct labor hours worked 360 Direct labor rate per hour $15.00 Machine hours used 300 Applied factory overhead rate per $22.00 machine hour What is the total manufacturing cost for Job No. 978? a) $28,950 Ob) $27,450 O c) $30,750 d) $25,650