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\mathrm{.}00$

Machine hours used $300$

Applied factory overhead rate per machine hour $$22\mathrm{.}00$

What is the total manufacturing cost for Job No$.978?$

$$30,750$

$$25,650$

$$27,450$

$$28,950$