Willy's Wagons Manufactures Custom Carts for a Variety of Uses

Willy's Wagons manufactures custom carts for a variety of uses. The following data has been recorded for Job 531, which was recently completed. Direct materials used cost $12,900. There were 210 direct labour hours worked on this job at a direct labour wage rate of $20 per hour. There were 165 machine hours used on this job. The predetermined overhead rate is $32 per machine hour used. What is the total manufacturing cost of Job 531?

A) $3,600
B) $22,380
C) $23,820
D) $6,555