Terra Mesa Manufacturing Uses a Job Order Cost System to Account

Terra Mesa Manufacturing uses a job order cost system to account for its production of specialty patio furniture.At the beginning of June,Terra Mesa had one job in Work in Process,job A75.The costs incurred to date on job A75 are as follows:
$\begin{array}{ll}\text { Direct materials } & \$ 8,260 \\\text { Direct labor } & \$ 10,500 \\\text { Overhead } & \$ 13,125\end{array}$ During June,Terra Mesa added the following costs for direct materials and direct labor to job A75:
$\begin{array}{ll}\text { Direct materials } & \$ 2,630 \\\text { Direct labor } & \$ 4,620\end{array}$ Job A75 was competed on June 30.What is the cost of job A75?

A) $39,135
B) $44,910
C) $42,831
D) $26,010