Jamison Corp

Jamison Corp. produces filters, each of which requires $50 of direct material and 3 direct labor hours (DLHs) of assembly time at a rate of $10 per hour. Jamison applies overhead at a rate of $5 per DLH. In 2010, Jamison produced 20,000 filters. What is the total cost of 2010 production?

A) $1,000,000
B) $1,300,000
C) $1,500,000
D) $1,700,000
E) $1,900,000