SHU Co. manufactures customized playground sets for city parks. SHU uses job costing to calculate the costs of its jobs with direct labor hour as its manufacturing overhead allocation base. At the beginning of the year, SHU estimated that its overhead for this year would be $649,600. It also estimated using 58,000 direct labor hours for the year. SHU pays its employees $56 per direct labor hour. SHU just finished job 007, a special playground set for the city of Bridgeport. The information for job 007 were: Direct materials used Direct labor hours used $28,000 230 What is the total cost of Job 007? A) $2,576 B) $20,576 $43,456 D) $45,346