Redman Company manufactures customized desks. The following pertains to Job No. 978:
Direct materials used $6,300
Direct labor hours worked 300
Direct labor rate per hour $12.00
Machine hours used 200
Applied factory overhead rate per machine hour $22.00
What is the total manufacturing cost for Job No. 978?
A) $13,100
B) $14,300
C) $15,300
D) $16,500