I asked another expert and they got it wrong. Please try to get the right answer! Thanks!

8. Alter, Inc. had two jobs in process on July 1 , Job 851 and 853 . The company uses job order costing and applies manufacturing overhead on the basis of machine hours. The company expected 40,000 machine hours to be used during the period and expected total overhead to be $140,000. At the end of June, Job 851 had a total job cost of $5,800 and Job 853 had a total job cost of $2,350. The company worked on four jobs during the month of July. The: Actual indirect production costs incurred during July included machine depreciation ($3,500), indirect labor ($3,400), indirect materials ($1,550), and other factory costs ( $1,890). Alter, Inc. completed Jobs 851,855 , and 858 during July. Jobs 851 and 858 were sold during July. What is the total cost of goods manufactured for the company during July? a. $27,032. b. $30,214. c. $47,742. d. $32,832