The following information is provided about Job #5:

Actual direct material costs, $10,000 Actual direct labor costs, $20,000 Actual overhead costs, $15,000 Estimated direct material costs, $12,000 Estimated direct labor costs, $19,000 Estimated (applied) overhead, $18,000

Assuming the company uses NORMAL costing instead of actual costing, what is the cost of Job #5?

$45,000

$48,000

$49,000

$50,000