The question is incomplete. The complete question is :
Small Manufacturing Company has a standard overhead rate of $42 per hour. The labor rate is $15 per hour. Overhead is applied based on direct labor hours. Jobs B-1 and B-2 were completed during the month of March. Small incurred 140 hours of indirect labor during the month. Job B-1 used 82 direct labor hours and $3650 worth of direct material used. Job B-2 used 130 direct labor hours and $2,900 worth of direct material. What is the total cost of job B-2? Round to closest whole dollar (no cents).
Solution :
Particulars Job B-2
Direct material used $ 2,900
Add : Direct labor cost (130 hours x $15) $ 1,950
Add : overhead cost (130 hours x $ 42) $ 5,460
Total Cost of Job B-2 $ 10,310
Therefore, the total cost of the Job B-2 is $ 10,310.