Spang Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data:

Total machine-hours	20,000
Total fixed manufacturing overhead cost	$ 176,000
Variable manufacturing overhead per machine-hour	$ 2.20

Recently, Job P505 was completed with the following characteristics:

Total machine-hours	200
Direct materials	$ 540
Direct labor cost	$ 7,200

The total job cost for Job P505 is closest to:

Multiple Choice

$9,400

$9,940

$7,740

$2,740