Vuelty, Ltd. constructs houses and uses a job costing system to track product costs. Vuelty applies overhead to jobs using board feet. Vuelty has calculated an overhead rate of $54.09 per board foot and they have recorded the following information for job number F5704:

Direct material: $5,452.00

Direct labor hours: 32

Direct labor rate: $23.07

Total board feet: 310

What is the total cost of job number F5704?

Select one:

A. $6,190.24

B. $22,219.90

C. $5,529.16

D. $7,921.12

E. $22,958.14