The following information relates to a company that uses normal costing:

• No jobs in progress at the beginning of the month & no beginning inventories
• 2 jobs: Job A and Job B started and completed during the month
• Estimated total fixed manufacturing overhead = $13,000
• Estimated variable manufacturing overhead = $1.00 / direct labor hour (DLH)
• Estimated direct labor hours (DLHs) = 2,000
• Actual manufacturing overhead costs = $12,800

	Job A	Job B
Direct Materials	$13,000	$7,700
Direct Labor	$21,000	$7,500
Actual direct labor hours	1,400	470

What is the total job cost for Job A?

		$31,500
		$44,360
		$44,500
		$43,733