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 Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour 20,000 $176,000 2.20 $ Recently, Job P505 was completed with the following characteristics: Total machine-hours Direct materials Direct labor cost 200 $ 540 $7,200 the total job cost for Job P505 is closest to: Multiple Choice $9.940 $9,400 $7,740 $2,740