The following data have been recorded for recently completed Job A34 on its job cost sheet. Direct materials cost was $1,000. A total of 100 direct labor-hours and 125 machine-hours were worked on the job. The direct labor wage rate is $12 per labor-hour. The Corporation applies manufacturing overhead on the basis of machine-hours. In addition, estimated overhead costs was $15,000 and estimated number of machine hours was 1,500 at the beginning of the year. Total conversion costs for Job A34 would be: a. $1,250 b. $2,250 O c. $2,450 d. $3,450