The records at Smith and Jones, Inc. show that Job 110 is charged with $10,000 of direct materials and $13,000 of direct labor. Smith and Jones, Inc. allocate manufacturing overhead at 80% of direct labor cost. What is the total cost of Job No. 110?

A) $31,000
B) $33,400
C) $23,000
D) $13,000


B) $33,400

Explanation:

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