Sun & Moon Corporation recently completed Job 103 for a customer. Total direct materials cost $12,000 and direct labor cost $14,000. The direct labor rate was $14 for Job 103. A total of 600 machine hours were incurred in the production of Job 103. What is the total cost of Job 103 assuming the predetermined overhead rate is $9.50 per direct labor hour.600 $80,150 $159,000 $31,700 $35,500