The Nautical Corporation Manufactures Custom-Made Wood Wall Units Factory Overhead Rate Is $22

The Nautical Corporation manufactures custom-made wood wall units. The following data pertains to Job X4A: $\begin{array}{lr}\text { Direct materials placed into production } & \$ 9,000 \\\text { Direct labor hours worked } & 300 \text { hours } \\\text { Direct labor rate per hour } & \$ 15 \\\text { Machine hours worked } & 100 \text { hours }\end{array}$
Factory overhead rate is $22.50 per machine hour. Job X4A consists of 500 units.
One-half of Job X4A was sold for $10,000. What is the total amount of costs assigned to Job X4A?

A) $20,250
B) $15,750
C) $13,500
D) $9,000