Norman Company manufactures customized desks. The following pertains to Job No. 953: $\begin{array}{lr}\text{ Direct materials used }& \$22,800\\ \text{ Direct labor hours worked }& 600\\ \text{ Direct labor rate per hour }& \$16.00\\ \text{ Machine hours used }& 400\\ \text{ Applied factorv overhead rate per machine hour }& \$30.00\end{array}$ What is the total manufacturing cost for Job No. 953?

A) $41200
B) $44400
C) $47200
D) $50400

Direct Materials

Raw materials that are directly traceable to the production of a specific finished good.

Factory Overhead Rate

is a calculation used to allocate the indirect costs of manufacturing to individual units produced, typically based on direct labor hours or machine hours.

Direct Labor Rate

The cost per hour for labor directly involved in producing goods or delivering services, typically used in calculating the total cost of production or service provision.