R-Cubed Manufactures Custom Playground Equipment from Recycled Plastics for City

R-Cubed manufactures custom playground equipment from recycled plastics for city school districts.The school districts are required to use a certain percentage of recycled materials to comply with its state grants.As a result,R-Cubed tracks both virgin (non-recycled) and recycled materials used to manufacture its playground equipment.
R-Cubed uses a predetermined manufacturing overhead rate of $7.00 per direct labor hour.
Here is a summary of the materials and labor used on a recent job for Stow City Schools:

Calculate the total cost of the Stow City job.

A) $7,930
B) $7,480
C) $7,280
D) $7,790