The following data have been recorded for the production of Product A-11 in the current period. Direct materials cost was $2,149. A total of 43 direct labor-hours and 186 machine-hours were worked to make the product. The direct labor wage rate is $25.00 per labor-hour. The company allocates manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $26.00 per machine-hour. The total cost for Product A-11 for the current period would be:
a. 4,342
b. 3,224
c. 2,200
d. 8,060