Norman Company Manufactures Customized Desks What Is the Total Manufacturing Cost for Job No

Norman Company manufactures customized desks. The following pertains to Job No. 953: $\begin{array}{lr}\text { Direct materials used } & \$ 22,800 \\\text { Direct labor hours worked } & 600 \\\text { Direct labor rate per hour } & \$ 16.00 \\\text { Machine hours used } & 400 \\\text { Applied factory overhead rate per machine hour } & \$ 30.00\end{array}$ What is the total manufacturing cost for Job No. 953?

A) $41,200
B) $44,400
C) $47,200
D) $50,400