Job 2301 Requires $12,000 of Direct Materials, $5,000 of Direct

Job 2301 requires $12,000 of direct materials, $5,000 of direct labour, 500 direct labour hours, and 300 machine hours. Manufacturing overhead is computed at $15 per direct labour hour used and $12 per machine hour used. The total cost of Job 1547 is

A) $28,100.
B) $11,100.
C) $17,000.
D) $24,500.