Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours.The total manufacturing cost assigned to Job C is closest to:

A) $18,500
B) $67,192
C) $11,300
D) $37,392

To calculate the manufacturing overhead rate, we need to divide the total estimated overhead cost by the total estimated machine hours. We are not given the estimated overhead cost, so we cannot calculate the overhead rate.

However, we can calculate the total cost assigned to Job C using the plantwide predetermined manufacturing overhead rate based on machine-hours.

Total manufacturing cost = Direct materials + Direct labor + Manufacturing overhead

Direct materials = $5,000
Direct labor = $12,000

To calculate the manufacturing overhead, we need to know the machine-hours for Job C. We are not given this information, so we cannot calculate the manufacturing overhead.

Therefore, the total manufacturing cost assigned to Job C is:

Total manufacturing cost = Direct materials + Direct labor + Manufacturing overhead
Total manufacturing cost = $5,000 + $12,000 + Manufacturing overhead (unknown)
Total manufacturing cost is unknown

The only option closest to the total manufacturing cost is option (B), $67,192. However, we cannot confirm if this is the correct answer without knowing the manufacturing overhead and machine-hours for Job C.