The Kraig Corporation manufactures custom-made purses. The following data pertains to Job 515:

Direct materials placed into production	$ 4,000
Direct labor hours worked	50 Hours
Direct labor rate per hour	$ 15
Machine hours worked	100 Hours

Factory overhead is applied using a rate based on direct labor hours. Factory overhead was budgeted at $60,000 for the year and the direct labor hours were estimated to be 15,000. Job 515 consists of 50 units.

What is the total cost assigned to Job 515?

	A. $5,1500
	B. $4,400
	C. $4,200
	D. $4,950