Job 37419 requires $12,000 of direct materials,$5,500 of direct labor,200 direct labor hours, and 250 machine hours .It also requires 9 hours of inspection at $40 per hour. Manufacturing overhead is applied at $50 per direct labor hour used The total dollars of conversion cost for job 37419 are

a) $37,860
b) $15,500
c) $25,860
d) $29,610