Nielsen Corporation has two manufacturing departments--Machining and Assembly. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Machining Assembly Total Estimated total machine-hours (MHs) 1,000 4,000 5,000 Estimated total fixed manufacturing overhead cost $ 4,700 $ 10,800 $ 15,500 Estimated variable manufacturing overhead cost per MH $ 1.20 $ 2.20 During he most recent month, the company started and completed two jobs--Job F and Job M. There were no beginning inventories. Data concerning those two jobs follow: Job F Job M Direct materials $ 13,000 $ 7,400 Direct labor cost $ 20,400 $ 8,800 Machining machine-hours 700 300 Assembly machine-hours 1,600 2,400 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The total manufacturing cost assigned to Job F is closest to: ______________
$20,400
$13,000
$11,730
$45,130