Answer:
$5,422
Explanation:
The computation of the total cost that should be recorded is shown below:
= Direct material cost + direct labor cost + manufacturing overhead cost
= $2,434 + (72 labor hours × $14) + (132 machine hours × $15)
= $2,434 + $1,008 + $1,980
= $5,422
hence, the total cost is $5,422