Dehner 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 67,000?Total fixed manufacturing overhead cost$227,800?Variable manufacturing overhead per direct labor-hour$6.00?Recently, Job P951 was completed with the following characteristics: Number of units in the job 25?Total direct labor-hours 100?Direct materials$660?Direct labor cost$6700?The total job cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)
A. $8300
B. $1600
C. $7360
D. $7640
Answer: A
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