Job 2928 Requires $38,000 of Direct Materials, $12,000 of Direct

Job 2928 requires $38,000 of direct materials, $12,000 of direct labour, 700 direct labour hours, and 375 machine hours. Manufacturing overhead is computed at $15 per direct labour hour used and $12 per machine hour used. The total cost of Job 2948 is

A) $53,000.
B) $54,500.
C) $38,000.
D) $65,000.