TD company applies manufacturing overhead on the basis of direct labor hours. It is estimated that the total direct labor hours will be 100,000 hours and the total manufacturing overhead will be $500,000.

The job has accumulated direct materials of 10,000 and direct labor of $20,000. The hourly rate paid for direct labor is $20 per hour. What is the total cost of the job?

1. 35,000
2. Not enough information
3. 30,000
4. 30,200