Answer:
The correct answer is option (A).
Explanation:
According to the scenario, the given data are as follows:
Direct material = $3,193
Direct labor-hours = 21 Hours
Direct labor wage = $12 / hour
So, Direct labor cost = Direct labor-hours × Direct labor wage = 21 × $12
= $252
Machine hours = 166 hours
Overhead rate = $15 / machine hour
So, manufacturing overhead = Machine hours × Overhead rate
= 166 × $15 = $2,490
So, we can calculate the total cost by using the following formula:
Total cost = Direct material + Direct labor cost + manufacturing overhead
= $3,193 + $252 + $2,490
= $5,935
Hence, the total cost that would be recorded is $5,935.