In 2018 General Auto Fabrication computed a pre-determined overhead rate of $20 per labor hour based on estimated factory overhead of $2,000,000. Actaul overhead costs were $1,900,000 and actual direct labor hours were 102,000. Direct labor costs are $50 per hour. General Auto Fabrication completed Job 081, which required 50 direct labor hours and $2,000 of direct material. The total cost of Job 081 is Os5,500 O $2,500 $4,500 O $3,000