Valley Corp. has 2 departments working on Job 123: Department A and Department B. Department A has a predetermined overhead rate of $5/machine hour. Department B has a predetermined overhead rate of $6.20 per direct labor hour. Other information for Departments A and B are as follows:

Department A Department B

Machine Hours 160 30

Direct Labor Hours 42 110

Direct Materials $3,075 $2,130

Direct Labor $1,200 $4,370

What is the total product cost of Job 123?

A. $12,667.40

B. $12,653

C. $10,775

D. $12,257