Total direct labor-hours 40,000 Total foxed manufacturing overhead cost $ 96,000 Variable manufacturing overhead per direct labor-hour $ 3.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job 20 Total direct labor-hours 150 Direct materials $ 755 Direct labor cost $ 5,000 The total cost for Job P951 is closest to: O $6,205 O $5.755 O $1,565 $6,565