Assume that the budgeted factory overhead cost for the cutting department in Trex Company amounts to $50,000, and the estimated direct labor cost is expected to be $200,000 . The predetermined overhead rate would be 25% of direct labor dollars ($50,000/$200,000). During the first month of operations, Job 211 incurred $ 1,600 for direct materials and $ 2,400 for direct labor. The job is completed

by the end of the month. Using the predetermined rate to estimate factory overhead, the total job cost is:
a. $500
b. $4,600
c. $3,500
d. $2,000

b