Tarzan Co. employs a job order costing system. Its manufacturing activities in July 20X9, its first month of operation, are summarized as follows:

	J O B N U M B E R S
	1201	1202	1203	1204
Direct Materials	7,000	5,800	11,600	5,000
Direct Labor Cost	6,600	6,000	8,400	2,400
Direct Labor Hours	01,100	01,000	01,400	400
Units produced	200	100	01,000	0. 300

Manufacturing overhead is applied at a rate of 2 per direct labor hour for variable overhead, 3 per hour fixed overhead. Jobs 1201, 1202, and 1203 were completed in July.

The cost of the completed jobs is ____________ .

Group of answer choices

62,900

72,900

62,500

65,900