The Molotov plant of Kaboom Industries has two categories of overhead: maintenance and inspection. Costs expected for these categories for the coming year are as follows:

Maintenance	$50,000
Inspection	75,000

The plant currently applies overhead using direct labor hours and expected capacity of 50,000 direct labor hours. The following data have been assembled for use in developing a bid for a proposed job:

Direct materials	$500
Direct labor	$2,000
Machine hours	500
Number of inspections	4
Direct labor hours	800

Total expected machine hours for all jobs during the year is 25,000, and the total expected number of inspections is 1,500.

Using direct labor hours to assign overhead, the total cost of the potential job would be:

$3,700.

$4,500.

$5,000.

$3,250.

$3,300.