Z Company manufactures wooden, hand-carved figurines and uses a job order costing system. Last month on the Pine job, 180 units were made with 400 direct labor hours worked and $4,500 of direct materials used and $6,000 of direct labor used. Last month on the Oak job, 100 units were made with 200 direct labor hours worked and $2,700 of direct materials used and $3,000 of direct labor used. Last month on the Cherry job, 80 units were made with 140 direct labor hours worked and $2,000 of direct materials used and $2,100 of direct labor used. Manufacturing overhead cost is applied to job orders on the basis of direct labor hours at a predetermined rate of $10 per hour. The Pine and Oak jobs were completed during the month, and the Cherry job remained in work-in-process at the end of the month. The cost transferred to Finished Goods Inventory during the month was _____.

Group of answer choices

none of the other answers

A) $22,200

B) $20,300

C) $27,700

D) $16,200