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 70,000 Total fixed manufacturing overhead cost $ 273,000 Variable manufacturing overhead per direct labor-hour $ 6.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job 50 Total direct labor-hours 100 Direct materials $ 680 Direct labor cost $ 7,000 The total job cost for Job P951 is closest to:
(Round your intermediate calculations to 2 decimal places.) Garrison 16e Rechecks 2017-06-22, 2017-08-01 Multiple Choice
a. $1,670
b. $7,990
c. $7,680
d. $8,670