The costs for Job 67 are: $3,200 of direct materials and 25 direct labor hours at a cost of $8 per hour. If factory overhead is applied on the basis of machine hours and Job 67 is expected to use 35 machine hours, what is the total estimated cost for Job 67 (the predetermined FOH rate is $3/ machine hour)? a) $3,245 b) $3,200 c) $3,505 d) $3,475