Prather Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data:    Total direct labor-hours 50,000Total fixed manufacturing overhead cost$285,000Variable manufacturing overhead per direct labor-hour$3.80 Recently, Job P513 was completed with the following characteristics:    Number of units in the job 10Total direct labor-hours 20Direct materials$710Direct labor cost$500The total job cost for Job P513 is closest to:

A. $1,210
B. $1,400
C. $900
D. $690


Answer: B

Business

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