Venus Crates Manufactures Custom Crates for a Variety of Uses

Venus Crates manufactures custom crates for a variety of uses.The following data have been recorded for Job 551,which was recently completed.Direct materials used cost $7,200.There were 82 machine hours used on this job.The predetermined overhead rate is $30 per machine hour used.There were 175 direct labor hours worked on this job at a direct labor wage rate of $24 per hour.
What is the total manufacturing cost of Job 551?

A) $13,860
B) $4,200
C) $2,460
D) $7,457